https://www.taxtmi.com/caselaws?id=156360 Re-rubberising of customers' rollers was held to be a works contract rather than a sale liable to sales tax. The Court looked at the surrounding materials, including quotations and bills, and found that the customers had entrusted worn-out rollers for specialised work, with no agreement to transfer rubber or other materials as goods. The essence of the arrangement was execution of work for consideration, and the mere use of materials in the process, or any passing of property in them on delivery, did not convert the transaction into a sale absent an agreement to sell goods as goods. The authorities' contrary finding was set aside. en-us Thu, 29 Nov 1990 00:00:00 +0530 Wed, 18 Sep 2013 17:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156360 Re-rubberising of customers' rollers was held to be a works contract rather than a sale liable to sales tax. The Court looked at the surrounding materials, including quotations and bills, and found that the customers had entrusted worn-out rollers for specialised work, with no agreement to transfer rubber or other materials as goods. The essence of the arrangement was execution of work for consideration, and the mere use of materials in the process, or any passing of property in them on delivery, did not convert the transaction into a sale absent an agreement to sell goods as goods. The authorities' contrary finding was set aside. Case-Laws VAT and Sales Tax Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156360