https://www.taxtmi.com/caselaws?id=417096 Paint used in denting and painting work on motor vehicles at an authorised service station was held not to be a separate sale of goods for Assam VAT purposes. Applying the definitions of goods, sale, sale price and works contract under the Assam Value Added Tax Act, 2003, and Article 366(29A), the Court found that taxable sale requires identifiable, marketable goods and transfer of property in those goods. The paint formed part of a composite labour-and-service transaction and the activity was already covered by service tax, so a separate VAT levy on the paint was impermissible. The assessment and revisional orders were set aside. en-us Tue, 11 Jan 2022 00:00:00 +0530 Fri, 21 Oct 2022 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417096 Paint used in denting and painting work on motor vehicles at an authorised service station was held not to be a separate sale of goods for Assam VAT purposes. Applying the definitions of goods, sale, sale price and works contract under the Assam Value Added Tax Act, 2003, and Article 366(29A), the Court found that taxable sale requires identifiable, marketable goods and transfer of property in those goods. The paint formed part of a composite labour-and-service transaction and the activity was already covered by service tax, so a separate VAT levy on the paint was impermissible. The assessment and revisional orders were set aside. Case-Laws VAT and Sales Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417096