https://www.taxtmi.com/caselaws?id=151483 Contracts for completion of the Dry Water Flow Channel were treated as indivisible works contracts, because the agreement required execution of construction work to specification and did not disclose separate bargains for sale of materials and work. On that basis, the supply of materials was incidental and the transaction was not a taxable sale of goods. The text also states that tax realised without authority may be recovered in writ jurisdiction where it was paid under a mistake of law, subject to the court's discretion on delay and limitation. Here, the writ was filed shortly after the mistake was discovered, so delay and limitation did not defeat relief. en-us Wed, 29 Jun 1977 00:00:00 +0530 Thu, 06 Jun 2013 15:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151483 Contracts for completion of the Dry Water Flow Channel were treated as indivisible works contracts, because the agreement required execution of construction work to specification and did not disclose separate bargains for sale of materials and work. On that basis, the supply of materials was incidental and the transaction was not a taxable sale of goods. The text also states that tax realised without authority may be recovered in writ jurisdiction where it was paid under a mistake of law, subject to the court's discretion on delay and limitation. Here, the writ was filed shortly after the mistake was discovered, so delay and limitation did not defeat relief. Case-Laws VAT and Sales Tax Wed, 29 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151483