https://www.taxtmi.com/caselaws?id=153836 Where the contractual bill, read as a whole, showed that the consumer paid for completion of integrated site work by area or running feet and that laying and polishing were included, the transaction could not be split into a sale of tiles and a separate labour contract. In the absence of reliable material to bifurcate the consideration, the supply, laying and polishing of mosaic tiles at the site was an indivisible works contract. It was therefore not taxable as a sale of goods for sales tax purposes, and the attempt to treat the instalment pattern as a 75:25 goods-labour split was unsustainable. en-us Mon, 17 Jan 1983 00:00:00 +0530 Wed, 31 Jul 2013 17:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153836 Where the contractual bill, read as a whole, showed that the consumer paid for completion of integrated site work by area or running feet and that laying and polishing were included, the transaction could not be split into a sale of tiles and a separate labour contract. In the absence of reliable material to bifurcate the consideration, the supply, laying and polishing of mosaic tiles at the site was an indivisible works contract. It was therefore not taxable as a sale of goods for sales tax purposes, and the attempt to treat the instalment pattern as a 75:25 goods-labour split was unsustainable. Case-Laws VAT and Sales Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153836