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1974 (10) TMI 81 - SC - VAT and Sales TaxWhether the supply for consideration by an assessee of bus bodies constructed and fitted to chassis provided by the customers amounts to sale chargeable to sales tax? Held that:- Appeal allowed. Looking into the agreement eventually executed and not to the invitation for tenders, and, even so, we find that what is specified in that invitation for tenders is that the price for building the bodies should be quoted by the tenderer with respect to each body. That does not mean that the intention of the parties was that the bodies should be treated as independent or composite units to be produced and sold as such. Indeed the preamble to that invitation by the Stores Purchase Committee makes it clear that what the tenderer was expected to do was the construction of the body and not to make a sale.
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