https://www.taxtmi.com/caselaws?id=151355 A contract for fabrication, supply, erection and installation of rolling shutters was treated as a divisible composite arrangement rather than an indivisible works contract. The contract terms showed ex works delivery, passing of property on delivery, risk during erection placed on the purchaser, and most of the consideration payable at the delivery stage. The installation component was only incidental and separable from the supply of goods. On that basis, the transaction was split into a sale of shutters and a separate contract for erection and installation, making the sale component taxable. en-us Thu, 24 Feb 1977 00:00:00 +0530 Tue, 04 Jun 2013 18:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151355 A contract for fabrication, supply, erection and installation of rolling shutters was treated as a divisible composite arrangement rather than an indivisible works contract. The contract terms showed ex works delivery, passing of property on delivery, risk during erection placed on the purchaser, and most of the consideration payable at the delivery stage. The installation component was only incidental and separable from the supply of goods. On that basis, the transaction was split into a sale of shutters and a separate contract for erection and installation, making the sale component taxable. Case-Laws VAT and Sales Tax Thu, 24 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151355