https://www.taxtmi.com/caselaws?id=159785 In a composite service and maintenance arrangement, supply and replacement of spare parts, toner and developer was treated as a taxable sale because the contracts showed transfer of property in goods for valuable consideration, and the value of the goods formed part of the consideration. By contrast, fuser oil, being wholly consumed in the operation of the machines and not surviving in tangible form, was not treated as a transfer of property in goods and was not liable to tax. The assessment was therefore sustained for the goods supplied under the contracts, with relief confined to the fuser oil component. en-us Thu, 18 Feb 1999 00:00:00 +0530 Mon, 02 Dec 2013 12:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159785 In a composite service and maintenance arrangement, supply and replacement of spare parts, toner and developer was treated as a taxable sale because the contracts showed transfer of property in goods for valuable consideration, and the value of the goods formed part of the consideration. By contrast, fuser oil, being wholly consumed in the operation of the machines and not surviving in tangible form, was not treated as a transfer of property in goods and was not liable to tax. The assessment was therefore sustained for the goods supplied under the contracts, with relief confined to the fuser oil component. Case-Laws VAT and Sales Tax Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159785