https://www.taxtmi.com/caselaws?id=215722 A turnkey agreement for supply and laying of HDPE pipes was treated as an indivisible works contract, because the scope, payment terms and annexures showed composite execution of trenching, welding, laying, testing and commissioning rather than separate sale and installation components. Excise invoices were held not to control the true legal character of the arrangement, and property in the pipes was said to pass only on completion of the contractual work. On that basis, Central Sales Tax on the transfer of property in goods involved in such works contracts was not leviable for the period before 11.05.2002. en-us Mon, 13 Aug 2012 00:00:00 +0530 Wed, 13 Aug 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215722 A turnkey agreement for supply and laying of HDPE pipes was treated as an indivisible works contract, because the scope, payment terms and annexures showed composite execution of trenching, welding, laying, testing and commissioning rather than separate sale and installation components. Excise invoices were held not to control the true legal character of the arrangement, and property in the pipes was said to pass only on completion of the contractual work. On that basis, Central Sales Tax on the transfer of property in goods involved in such works contracts was not leviable for the period before 11.05.2002. Case-Laws VAT and Sales Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215722