https://www.taxtmi.com/caselaws?id=158011 Chemicals used in cleaning work were held not to attract sales tax as a deemed sale because the charging fiction under Explanation (3A) to section 2(xxi) operates only where property in goods is transferred in execution of a works contract. Where consumable materials are merely used up or extinguished in performing the work, no transfer of property occurs and the transaction remains labour-oriented rather than a works contract involving taxable sale of goods. On that footing, the cleaning chemicals were not treated as goods sold in any form, and the work was held not exigible to tax under the Act. en-us Tue, 24 May 1994 00:00:00 +0530 Tue, 15 Oct 2013 11:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158011 Chemicals used in cleaning work were held not to attract sales tax as a deemed sale because the charging fiction under Explanation (3A) to section 2(xxi) operates only where property in goods is transferred in execution of a works contract. Where consumable materials are merely used up or extinguished in performing the work, no transfer of property occurs and the transaction remains labour-oriented rather than a works contract involving taxable sale of goods. On that footing, the cleaning chemicals were not treated as goods sold in any form, and the work was held not exigible to tax under the Act. Case-Laws VAT and Sales Tax Tue, 24 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158011