https://www.taxtmi.com/caselaws?id=154341 A contract for fabrication, supply, erection and installation of reformer tube assemblies was treated as a works contract because the agreement, read as a whole, required integrated design, fabrication, supply, erection and installation at the buyer's premises under detailed specifications, tests and inspections. The materials did not pass as completed goods on despatch, since essential components and fitting work were completed only during installation, and the lump-sum and staged payment structure reflected execution of the whole contract rather than a separate sale price and work charges. No severable sale of goods was shown; the agreement was therefore essentially a works contract involving supply of materials. en-us Mon, 12 Nov 1984 00:00:00 +0530 Sat, 17 Aug 2013 15:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154341 A contract for fabrication, supply, erection and installation of reformer tube assemblies was treated as a works contract because the agreement, read as a whole, required integrated design, fabrication, supply, erection and installation at the buyer's premises under detailed specifications, tests and inspections. The materials did not pass as completed goods on despatch, since essential components and fitting work were completed only during installation, and the lump-sum and staged payment structure reflected execution of the whole contract rather than a separate sale price and work charges. No severable sale of goods was shown; the agreement was therefore essentially a works contract involving supply of materials. Case-Laws VAT and Sales Tax Mon, 12 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154341