https://www.taxtmi.com/caselaws?id=159486 Supply of hard broken ballasts to the Railways at specified rates was treated as a sale, not a works contract, because the assessee remained owner of the goods until stacking and delivery, and the agreement fixed a composite price covering supply, delivery, loading, handling and related charges. No separate billing or payment for transportation was shown, so the dominant character of the arrangement was transfer of goods as goods rather than labour or services. The entire composite consideration was therefore liable to tax. en-us Mon, 14 Sep 1992 00:00:00 +0530 Tue, 26 Nov 2013 13:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159486 Supply of hard broken ballasts to the Railways at specified rates was treated as a sale, not a works contract, because the assessee remained owner of the goods until stacking and delivery, and the agreement fixed a composite price covering supply, delivery, loading, handling and related charges. No separate billing or payment for transportation was shown, so the dominant character of the arrangement was transfer of goods as goods rather than labour or services. The entire composite consideration was therefore liable to tax. Case-Laws VAT and Sales Tax Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159486