https://www.taxtmi.com/caselaws?id=158540 Where tins were procured under directions of the contracting corporation, billed in its name and used only to fill and transport palm oil for a consolidated price, their value was held not to be a separate taxable sale. The court treated the arrangement as an indivisible works contract and found no express or implied agreement to sell the tins. On that footing, the incidental use or supply of materials in executing the contract did not create a sales tax liability, and the assessee succeeded on the tin value issue. en-us Mon, 06 Mar 1995 00:00:00 +0530 Wed, 30 Oct 2013 17:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158540 Where tins were procured under directions of the contracting corporation, billed in its name and used only to fill and transport palm oil for a consolidated price, their value was held not to be a separate taxable sale. The court treated the arrangement as an indivisible works contract and found no express or implied agreement to sell the tins. On that footing, the incidental use or supply of materials in executing the contract did not create a sales tax liability, and the assessee succeeded on the tin value issue. Case-Laws VAT and Sales Tax Mon, 06 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158540