https://www.taxtmi.com/caselaws?id=162305 The true character of a facade access system transaction depends on the contract as a whole, including the purchase and work orders, to determine whether the dominant object is transfer of goods or execution of work with materials used incidentally. A blanket classification as a sale of machinery is impermissible without examining the relevant documents. An advance ruling on sales tax must also be a speaking order based on the application and record; a cryptic ruling issued without considering the contracts and the sale-versus-works contract distinction cannot stand. The clarification was set aside and the matter remanded for fresh consideration. en-us Tue, 08 Feb 2005 00:00:00 +0530 Mon, 24 Feb 2014 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162305 The true character of a facade access system transaction depends on the contract as a whole, including the purchase and work orders, to determine whether the dominant object is transfer of goods or execution of work with materials used incidentally. A blanket classification as a sale of machinery is impermissible without examining the relevant documents. An advance ruling on sales tax must also be a speaking order based on the application and record; a cryptic ruling issued without considering the contracts and the sale-versus-works contract distinction cannot stand. The clarification was set aside and the matter remanded for fresh consideration. Case-Laws VAT and Sales Tax Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162305