https://www.taxtmi.com/caselaws?id=159570 A transaction for fabricating and mounting a body on a customer-supplied chassis was treated as a sale, not a works contract, under the Gujarat Sales Tax Act, 1969. The quotation and acceptance showed a composite consideration for labour and materials, and the materials used in the body did not pass to the customer progressively during construction. Property in the finished body passed only on delivery of the completed vehicle, so the body builder was supplying a completed product. The transaction was therefore held liable to sales tax, with the revenue succeeding and the assessee failing. en-us Fri, 21 Jun 1991 00:00:00 +0530 Wed, 27 Nov 2013 15:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159570 A transaction for fabricating and mounting a body on a customer-supplied chassis was treated as a sale, not a works contract, under the Gujarat Sales Tax Act, 1969. The quotation and acceptance showed a composite consideration for labour and materials, and the materials used in the body did not pass to the customer progressively during construction. Property in the finished body passed only on delivery of the completed vehicle, so the body builder was supplying a completed product. The transaction was therefore held liable to sales tax, with the revenue succeeding and the assessee failing. Case-Laws VAT and Sales Tax Fri, 21 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159570