https://www.taxtmi.com/caselaws?id=292964 Composite works contracts can contain a taxable sale element where goods are supplied for price and title passes, even if the materials are affixed to immovable property before completion; the State therefore had competence under Entry 54 to tax that materials component. The sales element was treated as occurring in the course of inter-State trade or commerce, but the validating legislation was held effective to cure the constitutional defect for the relevant period, so the inter-State objection failed. Rule 8 was invalid because its fixed-percentage deduction method used an artificial proxy rather than the actual price of goods sold, and it risked taxing labour or services; it was struck down as ultra vires. en-us Tue, 30 Oct 1956 00:00:00 +0530 Sat, 16 Jan 2021 16:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292964 Composite works contracts can contain a taxable sale element where goods are supplied for price and title passes, even if the materials are affixed to immovable property before completion; the State therefore had competence under Entry 54 to tax that materials component. The sales element was treated as occurring in the course of inter-State trade or commerce, but the validating legislation was held effective to cure the constitutional defect for the relevant period, so the inter-State objection failed. Rule 8 was invalid because its fixed-percentage deduction method used an artificial proxy rather than the actual price of goods sold, and it risked taxing labour or services; it was struck down as ultra vires. Case-Laws VAT and Sales Tax Tue, 30 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292964