https://www.taxtmi.com/caselaws?id=156358 Tax could not be levied under the Tripura Sales Tax Act on goods used in executing a works contract merely because they were purchased against C forms under the Central Sales Tax Act; any misuse of C forms may attract action under that Act, but does not by itself create a taxable sale. The contract for supply, delivery, erection and commissioning of the lighting system was held to be an indivisible works contract, because its dominant purpose was installation and commissioning and the supply of materials was only incidental. Applying the primary object and intention test, incidental transfer of materials did not convert the transaction into a sale, and the assessments were required to be reassessed after excluding the value of such materials. en-us Mon, 05 Nov 1990 00:00:00 +0530 Wed, 18 Sep 2013 17:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156358 Tax could not be levied under the Tripura Sales Tax Act on goods used in executing a works contract merely because they were purchased against C forms under the Central Sales Tax Act; any misuse of C forms may attract action under that Act, but does not by itself create a taxable sale. The contract for supply, delivery, erection and commissioning of the lighting system was held to be an indivisible works contract, because its dominant purpose was installation and commissioning and the supply of materials was only incidental. Applying the primary object and intention test, incidental transfer of materials did not convert the transaction into a sale, and the assessments were required to be reassessed after excluding the value of such materials. Case-Laws VAT and Sales Tax Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156358