https://www.taxtmi.com/caselaws?id=352805 A composite agreement for designing, manufacturing, supplying, transporting, erecting and commissioning compressors was treated as a sale transaction because the contract, read as a whole, showed that the purchaser provided the site, foundation, civil works, electricity and crane facilities, while the contractor's principal obligation was supply of equipment. The consideration was structured mainly for compressors and allied equipment, with only an incidental component for transport, handling, erection, testing and pre-commissioning. Applying the principles on composite contracts and the tests reiterated in Kone Elevator, the labour and erection elements were held to be incidental, so the supplies were liable to tax as a sale under the Bombay Sales Tax Act, 1959. en-us Wed, 20 Dec 2017 00:00:00 +0530 Thu, 13 Sep 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352805 A composite agreement for designing, manufacturing, supplying, transporting, erecting and commissioning compressors was treated as a sale transaction because the contract, read as a whole, showed that the purchaser provided the site, foundation, civil works, electricity and crane facilities, while the contractor's principal obligation was supply of equipment. The consideration was structured mainly for compressors and allied equipment, with only an incidental component for transport, handling, erection, testing and pre-commissioning. Applying the principles on composite contracts and the tests reiterated in Kone Elevator, the labour and erection elements were held to be incidental, so the supplies were liable to tax as a sale under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352805