https://www.taxtmi.com/caselaws?id=425209 Consideration received under a work order is not liable to sales tax unless the transaction is shown, by specific finding and supporting material, to involve transfer of property in goods or transfer of the right to use goods. Mere use of a mechanical excavator and allied machinery, or a reference to sales tax having been collected, is insufficient where control, custody, and possession of the goods were not transferred to the hirer. On the stated facts, the arrangement was treated as comparable to a prior transport and hiring contract, and the amount received under the work order was held not exigible to sales tax, with the deducted tax treated as refundable. en-us Wed, 13 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 09:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425209 Consideration received under a work order is not liable to sales tax unless the transaction is shown, by specific finding and supporting material, to involve transfer of property in goods or transfer of the right to use goods. Mere use of a mechanical excavator and allied machinery, or a reference to sales tax having been collected, is insufficient where control, custody, and possession of the goods were not transferred to the hirer. On the stated facts, the arrangement was treated as comparable to a prior transport and hiring contract, and the amount received under the work order was held not exigible to sales tax, with the deducted tax treated as refundable. Case-Laws VAT and Sales Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425209