https://www.taxtmi.com/caselaws?id=154120 A contract for manufacture and supply of bricks and tiles was treated as a sale rather than a works contract because the true construction of the agreement showed an intention to transfer the finished goods as chattels for consideration. The contractor bore the risk of loss during manufacture, paid the taxes and levies, and was obliged to deliver the completed goods, while the State's supply of some raw materials and supervision for quality control did not alter the essential character of the bargain. On that basis, the assessee fell within the meaning of "dealer" under section 2(f) of the Rajasthan Sales Tax Act, 1954. en-us Mon, 16 Jan 1984 00:00:00 +0530 Wed, 07 Aug 2013 18:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154120 A contract for manufacture and supply of bricks and tiles was treated as a sale rather than a works contract because the true construction of the agreement showed an intention to transfer the finished goods as chattels for consideration. The contractor bore the risk of loss during manufacture, paid the taxes and levies, and was obliged to deliver the completed goods, while the State's supply of some raw materials and supervision for quality control did not alter the essential character of the bargain. On that basis, the assessee fell within the meaning of "dealer" under section 2(f) of the Rajasthan Sales Tax Act, 1954. Case-Laws VAT and Sales Tax Mon, 16 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154120