https://www.taxtmi.com/caselaws?id=152970 A contract to supply jelly (ballast) with an obligation to stack it in prescribed heaps at specified points was treated as a contract of sale, not a works contract or composite sale-and-work arrangement. The decisive test was whether the dominant object was supply of goods as goods or execution of work by labour and service. The stacking requirement was held merely incidental to delivery and measurement, and did not amount to ballasting of railway track or create a different commercial result. On that basis, the contract remained one for supply of chattel as chattel, in favour of Revenue. en-us Wed, 06 Jun 1979 00:00:00 +0530 Mon, 15 Jul 2013 12:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152970 A contract to supply jelly (ballast) with an obligation to stack it in prescribed heaps at specified points was treated as a contract of sale, not a works contract or composite sale-and-work arrangement. The decisive test was whether the dominant object was supply of goods as goods or execution of work by labour and service. The stacking requirement was held merely incidental to delivery and measurement, and did not amount to ballasting of railway track or create a different commercial result. On that basis, the contract remained one for supply of chattel as chattel, in favour of Revenue. Case-Laws VAT and Sales Tax Wed, 06 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152970