intention to transfer goods, there must be price fixed for such transfer of goods and there must be actual transfer of goods which are visible ... parties to transfer the goods by an agreement, determination of price of the goods to be transferred and the actual transfer of goods
sales tax could be imposed only upon transfer of property (i.e., transfer of ownership of goods) from one person to another. Under ... State laws only when there was by mutual consent, transfer of property in goods for a price between parties who were competent to contract. Accordingly
land, underlying the immovable property is to be
conveyed, and the property in the goods (whether as goods or
in some other form) involved ... transfer of a building by a deed of conveyance or a
transfer of immovable property that was never intended to constitute
a transfer of goods
provisions of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted ... customers. On enactment of the Maharashtra Sales Tax on the transfer of property in goods involved in the execution of Works Contract
property in goods, and any society,
persons which buys goods from or sells club, or association of persons which so
goods to its members. transfers ... transfer of property in definite or ascertained goods.
The goods remain same before and after the delivery of the goods.
However, in works contracts
person to whom such transfer, delivery or supply is made. Hence, a transfer of property in goods under Sub-clause (b) of Clause ... sustained. The value of the goods transferred is of no relevance. Once there is a transfer of property, it shall be deemed as a sales
turnover of purchases of goods other than declared goods in which transfer of property takes place, in the same form in which such goods were ... said transfer of property in such goods takes place when the goods are incorporated in the works, the value of the goods which can constitute
contract, the goods should have
been involved in the execution of a works contract and the
property in the goods must be transferred ... person who, whether for
valuable consideration, commission,
remuneration or otherwise , transfers property in
goods involved in the execution of works contracts and
includes any State
contract, the goods should have
been involved in the execution of a works contract and the
property in the goods must be transferred ... person who, whether for
valuable consideration, commission,
remuneration or otherwise , transfers property in
goods involved in the execution of works contracts and
includes any State
land, underlying the immovable property is to be
conveyed, and the property in the goods (whether as goods or
in some other form) involved ... transfer of a building by a deed of conveyance or a
transfer of immovable property that was never intended to constitute
a transfer of goods
