https://www.taxtmi.com/caselaws?id=168944 Tax was upheld on shutters manufactured to specification and installed under a works contract because incorporation of the goods at the customer's site involved transfer of property in those goods. The court treated the transaction as including a sale element notwithstanding that the shutters were made and fitted on site, and held that tax could be levied on the value of the goods so transferred. Following earlier decisions and Supreme Court authority on works contracts, the challenge to the assessment failed and the revision was dismissed. en-us Wed, 12 Jun 2013 00:00:00 +0530 Mon, 06 Apr 2015 19:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168944 Tax was upheld on shutters manufactured to specification and installed under a works contract because incorporation of the goods at the customer's site involved transfer of property in those goods. The court treated the transaction as including a sale element notwithstanding that the shutters were made and fitted on site, and held that tax could be levied on the value of the goods so transferred. Following earlier decisions and Supreme Court authority on works contracts, the challenge to the assessment failed and the revision was dismissed. Case-Laws VAT and Sales Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168944