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1967 (5) TMI 58 - SUPREME COURTWhether there was works contract in this case? Held that:- Appeal allowed. In the present case the assessee does not manufacture or fabricate Perkins Engines. The learned Advocate-General brought to notice a sample of the bills made out by the assessee which evidences an agreement to sell a particular diesel engine, the price of which is separately mentioned in the bill, and to fit it in the customer's Dodge bus. In other words, this engine was contracted to be delivered as an engine and afterwards affixed to the customer's Dodge bus. Thus the Appellate Tribunal was right in its conclusion that there was no works contract in this case. Judgment of the High Court is set aside and the order of the Appellate Tribunal restored.
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