https://www.taxtmi.com/caselaws?id=154268 Composite and indivisible contracts for fabrication, supply, transport and erection of floor beams, trusses and purlins at a lump sum rate were treated as works contracts, not sales of goods. Because the quotations and invoices showed no separate price for materials, the work was customised to customer specifications and the fabricated articles had no practical marketability as separate chattels, the court applied the primary object and intention test and found no anterior sale of the materials. The disputed turnover was therefore excluded from taxable sales turnover, and the assessee succeeded. en-us Fri, 01 Mar 1985 00:00:00 +0530 Fri, 16 Aug 2013 15:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154268 Composite and indivisible contracts for fabrication, supply, transport and erection of floor beams, trusses and purlins at a lump sum rate were treated as works contracts, not sales of goods. Because the quotations and invoices showed no separate price for materials, the work was customised to customer specifications and the fabricated articles had no practical marketability as separate chattels, the court applied the primary object and intention test and found no anterior sale of the materials. The disputed turnover was therefore excluded from taxable sales turnover, and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 01 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154268