https://www.taxtmi.com/caselaws?id=151198 Where the employer supplied the principal material and the contractor's own materials were only incidental to fabrication and erection work, the arrangement was treated as a contract for work and labour rather than a sale of goods. The contract with the Bombay Port Trust was characterised as indivisible work and labour because the steel was supplied by the employer and the clauses focused on execution, supervision, inspection, and delay liability. The Century Rayon arrangement was also held to be work and labour, as any transfer of property was incidental to performance and not a separate sale for price. en-us Tue, 02 Mar 1976 00:00:00 +0530 Sat, 01 Jun 2013 14:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151198 Where the employer supplied the principal material and the contractor's own materials were only incidental to fabrication and erection work, the arrangement was treated as a contract for work and labour rather than a sale of goods. The contract with the Bombay Port Trust was characterised as indivisible work and labour because the steel was supplied by the employer and the clauses focused on execution, supervision, inspection, and delay liability. The Century Rayon arrangement was also held to be work and labour, as any transfer of property was incidental to performance and not a separate sale for price. Case-Laws VAT and Sales Tax Tue, 02 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151198