https://www.taxtmi.com/caselaws?id=159687 Where no written contract or purchase order was produced, invoices and bills were treated as the best evidence of the parties' arrangement. Because those documents separately showed the value of materials supplied and the service charges for repair work, the transaction was treated as severable rather than an indivisible works contract. The supply of goods was held to be the primary element, with repair activity merely incidental, so the turnover attributable to materials was taxable as sale turnover. The claim that the entire transaction was an exempt works contract was rejected, and the lower assessment was upheld. en-us Fri, 19 Mar 1999 00:00:00 +0530 Fri, 29 Nov 2013 15:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159687 Where no written contract or purchase order was produced, invoices and bills were treated as the best evidence of the parties' arrangement. Because those documents separately showed the value of materials supplied and the service charges for repair work, the transaction was treated as severable rather than an indivisible works contract. The supply of goods was held to be the primary element, with repair activity merely incidental, so the turnover attributable to materials was taxable as sale turnover. The claim that the entire transaction was an exempt works contract was rejected, and the lower assessment was upheld. Case-Laws VAT and Sales Tax Fri, 19 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159687