https://www.taxtmi.com/caselaws?id=165334 Manufacture and sale of spectacles assembled from separately purchased frames and lenses were treated as manufacture of the final article, not as a works contract under the Tamil Nadu General Sales Tax Act, because the essential elements of a works contract were absent. The frame retained its identity, had already suffered tax earlier, and was treated as a second sale not liable to tax again. The lens, however, was processed into a distinct taxable product and remained taxable at the point of first sale. Separate billing for frame and lens was held permissible and not indicative of tax evasion. en-us Thu, 08 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165334 Manufacture and sale of spectacles assembled from separately purchased frames and lenses were treated as manufacture of the final article, not as a works contract under the Tamil Nadu General Sales Tax Act, because the essential elements of a works contract were absent. The frame retained its identity, had already suffered tax earlier, and was treated as a second sale not liable to tax again. The lens, however, was processed into a distinct taxable product and remained taxable at the point of first sale. Separate billing for frame and lens was held permissible and not indicative of tax evasion. Case-Laws VAT and Sales Tax Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165334