https://www.taxtmi.com/caselaws?id=160420 Manufacture and supply of rolling shutters, collapsible gates and grills under the contract was held to be a sale, not a works contract, because the documents showed ex-godown and ex-works delivery, the purchaser bore transport arrangements and risk after delivery, and fitting charges were separately recovered. The labour involved in fixing the goods at the customer's site was only incidental to the main supply of manufactured goods, so the transaction was not an indivisible contract for work and labour. Applying the statutory definition of works contract and the settled distinction between sale and work contract, the assessee was not entitled to exemption on the disputed turnover. en-us Tue, 10 Jul 2001 00:00:00 +0530 Tue, 17 Dec 2013 17:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160420 Manufacture and supply of rolling shutters, collapsible gates and grills under the contract was held to be a sale, not a works contract, because the documents showed ex-godown and ex-works delivery, the purchaser bore transport arrangements and risk after delivery, and fitting charges were separately recovered. The labour involved in fixing the goods at the customer's site was only incidental to the main supply of manufactured goods, so the transaction was not an indivisible contract for work and labour. Applying the statutory definition of works contract and the settled distinction between sale and work contract, the assessee was not entitled to exemption on the disputed turnover. Case-Laws VAT and Sales Tax Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160420