https://www.taxtmi.com/caselaws?id=161285 Separate supply and service orders, distinct pricing, a preserved right of inspection before despatch, and transfer of title during movement were treated as factors pointing away from an indivisible works contract. The court held that a deeming provision could not, by itself, alter the character of an inter-State sale, and the transaction had to be examined on its actual contractual terms. Because the Tribunal had not analysed the matter in sufficient detail, the finding that the transaction was an indivisible contract was set aside and the assessing authority was directed to reconsider taxability after hearing the parties. en-us Mon, 16 Sep 2002 00:00:00 +0530 Mon, 13 Jan 2014 16:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161285 Separate supply and service orders, distinct pricing, a preserved right of inspection before despatch, and transfer of title during movement were treated as factors pointing away from an indivisible works contract. The court held that a deeming provision could not, by itself, alter the character of an inter-State sale, and the transaction had to be examined on its actual contractual terms. Because the Tribunal had not analysed the matter in sufficient detail, the finding that the transaction was an indivisible contract was set aside and the assessing authority was directed to reconsider taxability after hearing the parties. Case-Laws VAT and Sales Tax Mon, 16 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161285