https://www.taxtmi.com/caselaws?id=155669 A contract is treated as a works contract where its true nature shows that the main object is execution of work and labour, with materials used incidentally, rather than transfer of property in goods as goods. The contract here required fabrication of housing elements to the Board's specifications, used raw materials supplied by the Board, and left title in those materials with the Board. Reading the documents as a whole, the arrangement was for carrying out work, not a sale of goods, so the sales tax assessment could not stand. en-us Fri, 24 Feb 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155669 A contract is treated as a works contract where its true nature shows that the main object is execution of work and labour, with materials used incidentally, rather than transfer of property in goods as goods. The contract here required fabrication of housing elements to the Board's specifications, used raw materials supplied by the Board, and left title in those materials with the Board. Reading the documents as a whole, the arrangement was for carrying out work, not a sale of goods, so the sales tax assessment could not stand. Case-Laws VAT and Sales Tax Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155669