https://www.taxtmi.com/caselaws?id=163464 The High Court determined that the contract for the supply of M.S. fabricated juice heaters constituted a works contract, not merely a supply of goods. The court emphasized that the main object of the contract was the transfer of property in a chattel, as the equipment had to be erected and fitted at the purchaser's site to come into existence as a unit. The court upheld the Tribunal's decision regarding the first contract with a cooperative sugar factories federation but overturned the Tribunal's conclusion on the contract with the sugar mill, deeming it a works contract. The High Court partially allowed the revision, holding the dealer liable for sales tax only on sales to the cooperative sugar factories federation. en-us Fri, 09 Jul 2004 00:00:00 +0530 Thu, 03 Apr 2014 10:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163464 The High Court determined that the contract for the supply of M.S. fabricated juice heaters constituted a works contract, not merely a supply of goods. The court emphasized that the main object of the contract was the transfer of property in a chattel, as the equipment had to be erected and fitted at the purchaser's site to come into existence as a unit. The court upheld the Tribunal's decision regarding the first contract with a cooperative sugar factories federation but overturned the Tribunal's conclusion on the contract with the sugar mill, deeming it a works contract. The High Court partially allowed the revision, holding the dealer liable for sales tax only on sales to the cooperative sugar factories federation. Case-Laws VAT and Sales Tax Fri, 09 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163464