https://www.taxtmi.com/caselaws?id=152590 The supply and import of additives for blending lubricating oil was treated as an agency-and-service arrangement, not a sale under section 2(28) of the Bombay Sales Tax Act, 1959. The contract required the respondent to store, blend and fill Gulf Oil's base oil, while the additives were to be supplied for that limited blending work. Because the respondent imported the additives only on Gulf Oil's behalf and used them solely to perform the blending contract, the court held that there was no intention to transfer property in the goods by way of sale. The reference was answered in favour of the assessee. en-us Fri, 08 Dec 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152590 The supply and import of additives for blending lubricating oil was treated as an agency-and-service arrangement, not a sale under section 2(28) of the Bombay Sales Tax Act, 1959. The contract required the respondent to store, blend and fill Gulf Oil's base oil, while the additives were to be supplied for that limited blending work. Because the respondent imported the additives only on Gulf Oil's behalf and used them solely to perform the blending contract, the court held that there was no intention to transfer property in the goods by way of sale. The reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 08 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152590