https://www.taxtmi.com/caselaws?id=272999 Supply of hessian and iron hoops in cotton ginning and pressing was treated as a severable part of the composite transaction for consideration, not merely incidental labour or service. That supply therefore constituted a sale of goods in the course of business, bringing the applicants within the definition of dealers under section 2(6) of the Bombay Sales Tax Act, 1953 and making them liable to registration on the relevant turnover. The contrary Supreme Court authority was distinguished because it concerned an indivisible building contract and did not establish that every service contract is outside the scope of sale. en-us Thu, 04 Apr 1963 00:00:00 +0530 Wed, 30 May 2018 12:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272999 Supply of hessian and iron hoops in cotton ginning and pressing was treated as a severable part of the composite transaction for consideration, not merely incidental labour or service. That supply therefore constituted a sale of goods in the course of business, bringing the applicants within the definition of dealers under section 2(6) of the Bombay Sales Tax Act, 1953 and making them liable to registration on the relevant turnover. The contrary Supreme Court authority was distinguished because it concerned an indivisible building contract and did not establish that every service contract is outside the scope of sale. Case-Laws VAT and Sales Tax Thu, 04 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272999