https://www.taxtmi.com/caselaws?id=164064 A single and indivisible job-work contract for manufacturing and supplying an assembly-flange did not amount to a sale under the Bombay Sales Tax Act because the customer supplied the main raw material and the contractor's own material passed only incidentally in execution of the work. That issue was decided against the Revenue. However, the contractor's own goods used in the works contract were treated as having their property transferred to the customer during execution, so that component was taxable as a sale under the special works contract legislation following the Forty-sixth Amendment. That issue was decided in favour of the Revenue. The reference failed because the principal question under the general sales tax law did not arise. en-us Wed, 29 Jul 2009 00:00:00 +0530 Tue, 04 Nov 2014 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164064 A single and indivisible job-work contract for manufacturing and supplying an assembly-flange did not amount to a sale under the Bombay Sales Tax Act because the customer supplied the main raw material and the contractor's own material passed only incidentally in execution of the work. That issue was decided against the Revenue. However, the contractor's own goods used in the works contract were treated as having their property transferred to the customer during execution, so that component was taxable as a sale under the special works contract legislation following the Forty-sixth Amendment. That issue was decided in favour of the Revenue. The reference failed because the principal question under the general sales tax law did not arise. Case-Laws VAT and Sales Tax Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164064