https://www.taxtmi.com/caselaws?id=154720 Amounts received for teeth-setting charges were held not to constitute a sale of goods under the Kerala General Sales Tax Act because the denture was prepared for a particular patient on individual measurements, could not be used by any other person, and had no marketable value if not accepted by the customer. The transaction was treated as skilled labour and work rather than a transfer of goods, so sales tax was not exigible on the amount received. en-us Tue, 14 Jul 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154720 Amounts received for teeth-setting charges were held not to constitute a sale of goods under the Kerala General Sales Tax Act because the denture was prepared for a particular patient on individual measurements, could not be used by any other person, and had no marketable value if not accepted by the customer. The transaction was treated as skilled labour and work rather than a transfer of goods, so sales tax was not exigible on the amount received. Case-Laws VAT and Sales Tax Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154720