https://www.taxtmi.com/caselaws?id=158907 Contracts for manufacture and supply of bricks and tiles were characterised as works contracts, not sales, because the essential materials were supplied by the Government free of cost and ownership in the goods remained with the Government throughout. The decisive test was the true construction of the contract, the surrounding circumstances, the primary object of the transaction, and the parties' intention. Under the Rajasthan Sales Tax Act, a sale requires transfer of title and possession for consideration; that element was absent here, as the contractor only performed manufacture and delivery from departmental materials. The transactions were therefore not taxable as sales, and the contractor was not treated as a dealer for those supplies. en-us Wed, 14 Aug 1996 00:00:00 +0530 Sat, 09 Nov 2013 12:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158907 Contracts for manufacture and supply of bricks and tiles were characterised as works contracts, not sales, because the essential materials were supplied by the Government free of cost and ownership in the goods remained with the Government throughout. The decisive test was the true construction of the contract, the surrounding circumstances, the primary object of the transaction, and the parties' intention. Under the Rajasthan Sales Tax Act, a sale requires transfer of title and possession for consideration; that element was absent here, as the contractor only performed manufacture and delivery from departmental materials. The transactions were therefore not taxable as sales, and the contractor was not treated as a dealer for those supplies. Case-Laws VAT and Sales Tax Wed, 14 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158907