https://www.taxtmi.com/caselaws?id=151597 Where a contract is ambiguous as to whether transferred goods retained their movable character or became part of a works arrangement, the contract terms remain primary, but surrounding circumstances may be examined to resolve that ambiguity. The continued movability of the goods after execution is not decisive, yet it is a relevant factor in determining whether the transaction is a sale of goods attracting sales tax or a pure works contract. Local inspection is therefore justified where the contract terms do not clearly determine the character of the goods at the time property passes. en-us Fri, 20 May 1977 00:00:00 +0530 Fri, 07 Jun 2013 17:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151597 Where a contract is ambiguous as to whether transferred goods retained their movable character or became part of a works arrangement, the contract terms remain primary, but surrounding circumstances may be examined to resolve that ambiguity. The continued movability of the goods after execution is not decisive, yet it is a relevant factor in determining whether the transaction is a sale of goods attracting sales tax or a pure works contract. Local inspection is therefore justified where the contract terms do not clearly determine the character of the goods at the time property passes. Case-Laws VAT and Sales Tax Fri, 20 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151597