https://www.taxtmi.com/caselaws?id=156973 A manufacturing arrangement for pre-stressed concrete poles was treated as a contract of sale rather than a works contract because the parties intended delivery of finished poles for a fixed price per pole, even though the board supplied cement and steel and the contractor provided labour and other inputs. The supply of board materials, return of surplus, and obligation to bear loss on rejected poles did not change the character of the transaction. Once the contract was held to be a sale, sales tax applied to the agreed contract price of the poles, and not merely to the net amount after deducting the value of the materials supplied by the board. en-us Tue, 02 Mar 1993 00:00:00 +0530 Thu, 26 Sep 2013 17:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156973 A manufacturing arrangement for pre-stressed concrete poles was treated as a contract of sale rather than a works contract because the parties intended delivery of finished poles for a fixed price per pole, even though the board supplied cement and steel and the contractor provided labour and other inputs. The supply of board materials, return of surplus, and obligation to bear loss on rejected poles did not change the character of the transaction. Once the contract was held to be a sale, sales tax applied to the agreed contract price of the poles, and not merely to the net amount after deducting the value of the materials supplied by the board. Case-Laws VAT and Sales Tax Tue, 02 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156973