https://www.taxtmi.com/caselaws?id=157879 A contract for supply, erection and installation of plastic machinery is treated as a works contract when the machinery is not a completed commercial article until assembled, installed, tested and commissioned at the customer's site. The decisive test is the true nature of the bargain from its terms and surrounding circumstances, with the dominant object being execution of work rather than an independent sale of goods. Clauses relating to insurance or sales tax do not change that essential character. On this analysis, the transaction is not exigible as a sale of goods. en-us Fri, 10 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 17:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157879 A contract for supply, erection and installation of plastic machinery is treated as a works contract when the machinery is not a completed commercial article until assembled, installed, tested and commissioned at the customer's site. The decisive test is the true nature of the bargain from its terms and surrounding circumstances, with the dominant object being execution of work rather than an independent sale of goods. Clauses relating to insurance or sales tax do not change that essential character. On this analysis, the transaction is not exigible as a sale of goods. Case-Laws VAT and Sales Tax Fri, 10 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157879