https://www.taxtmi.com/caselaws?id=157666 A composite contract for manufacture, supply and fixing of rolling shutters and steel windows was treated as a works contract where fabrication, delivery and erection formed the real substance of the bargain and the transfer of materials was merely incidental; the completed 265 items were therefore not liable to sales tax. For the remaining 135 items, the record did not conclusively show that erection and installation had been completed under the agreement, so the turnover could not be finally assessed on the existing materials and required fresh verification by the assessing authority. en-us Wed, 09 Sep 1992 00:00:00 +0530 Wed, 09 Oct 2013 12:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157666 A composite contract for manufacture, supply and fixing of rolling shutters and steel windows was treated as a works contract where fabrication, delivery and erection formed the real substance of the bargain and the transfer of materials was merely incidental; the completed 265 items were therefore not liable to sales tax. For the remaining 135 items, the record did not conclusively show that erection and installation had been completed under the agreement, so the turnover could not be finally assessed on the existing materials and required fresh verification by the assessing authority. Case-Laws VAT and Sales Tax Wed, 09 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157666