https://www.taxtmi.com/caselaws?id=159629 The Tribunal held that the arrangement between the applicant-company and Royco was not a genuine sale of goods but a manufacture contract under the applicant-company's control. It found that Royco had no real freedom of bargain, while specifications, rejection, pricing structure and disposal of goods were controlled by the applicant-company, so mere seller-purchaser labels and invoices could not change the legal character of the transaction. As no property in the raw materials passed to Royco, the biscuits manufactured by Royco and supplied back to the applicant-company were not second sales within the West Bengal Sales Tax Act, 1954, and no tax exemption was available. en-us Wed, 26 Jul 1995 00:00:00 +0530 Thu, 28 Nov 2013 15:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159629 The Tribunal held that the arrangement between the applicant-company and Royco was not a genuine sale of goods but a manufacture contract under the applicant-company's control. It found that Royco had no real freedom of bargain, while specifications, rejection, pricing structure and disposal of goods were controlled by the applicant-company, so mere seller-purchaser labels and invoices could not change the legal character of the transaction. As no property in the raw materials passed to Royco, the biscuits manufactured by Royco and supplied back to the applicant-company were not second sales within the West Bengal Sales Tax Act, 1954, and no tax exemption was available. Case-Laws VAT and Sales Tax Wed, 26 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159629