https://www.taxtmi.com/caselaws?id=150993 A galvanizing and fabrication arrangement was held to be a works contract rather than a contract of sale under the Bengal Finance (Sales Tax) Act, 1941. The decisive test was whether the main object was transfer of property in specific goods for a price or execution of work with materials used only incidentally. As the railway supplied the fabricated steel portals and retained property in the goods, and the contractor's zinc was merely an input used in performing the work, the materials did not convert the transaction into a sale of goods. Sales tax was therefore not exigible on the galvanizing work. en-us Fri, 26 Sep 1975 00:00:00 +0530 Mon, 27 May 2013 11:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150993 A galvanizing and fabrication arrangement was held to be a works contract rather than a contract of sale under the Bengal Finance (Sales Tax) Act, 1941. The decisive test was whether the main object was transfer of property in specific goods for a price or execution of work with materials used only incidentally. As the railway supplied the fabricated steel portals and retained property in the goods, and the contractor's zinc was merely an input used in performing the work, the materials did not convert the transaction into a sale of goods. Sales tax was therefore not exigible on the galvanizing work. Case-Laws VAT and Sales Tax Fri, 26 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150993