https://www.taxtmi.com/caselaws?id=159627 A contract for design, manufacture, supply, erection and commissioning of a swimming pool water purification plant was treated as a sale of goods because its dominant purpose was supply of detachable plant components, with only incidental civil work for connection to the existing system; the transaction was therefore taxable under the Act, not a works contract. The motor control centre was classified as electrical goods under item 41 of the First Schedule because it was an electrical switch box, not merely an accessory or part of a machine. The revision order was sustained on both disputed turnovers and the challenge failed. en-us Fri, 07 May 1999 00:00:00 +0530 Thu, 28 Nov 2013 15:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159627 A contract for design, manufacture, supply, erection and commissioning of a swimming pool water purification plant was treated as a sale of goods because its dominant purpose was supply of detachable plant components, with only incidental civil work for connection to the existing system; the transaction was therefore taxable under the Act, not a works contract. The motor control centre was classified as electrical goods under item 41 of the First Schedule because it was an electrical switch box, not merely an accessory or part of a machine. The revision order was sustained on both disputed turnovers and the challenge failed. Case-Laws VAT and Sales Tax Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159627