https://www.taxtmi.com/caselaws?id=374802 A BOMT arrangement for computerisation, operation and maintenance of the Motor Vehicles Department was treated as a works contract because the contractor was required to build the infrastructure, install and commission hardware and software, provide connectivity and consumables, and then operate and maintain the system. Property in the deployed assets was to pass to the department on completion or termination, and the transfer was found to occur when the system went live and became fully operational at the department's disposal. Continuing maintenance obligations did not preserve title or reduce the arrangement to a mere right to use goods; the transfer of goods was therefore treated as a deemed sale on accretion. en-us Mon, 28 Jan 2019 00:00:00 +0530 Mon, 11 Feb 2019 07:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374802 A BOMT arrangement for computerisation, operation and maintenance of the Motor Vehicles Department was treated as a works contract because the contractor was required to build the infrastructure, install and commission hardware and software, provide connectivity and consumables, and then operate and maintain the system. Property in the deployed assets was to pass to the department on completion or termination, and the transfer was found to occur when the system went live and became fully operational at the department's disposal. Continuing maintenance obligations did not preserve title or reduce the arrangement to a mere right to use goods; the transfer of goods was therefore treated as a deemed sale on accretion. Case-Laws VAT and Sales Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374802