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1978 (12) TMI 147 - SUPREME COURT
Whether a contract for fabrication and erection of a 3-motion electrical overhead travelling crane is a contract of sale or a contract for work and labour?
Held that:- Allow the appeal as relying on Sentinel Rolling Shutters & Engineering Co. (P.) Ltd. v. Commissioner of Sales Tax, Maharashtra [1978 (9) TMI 157 - SUPREME COURT OF INDIA] thus set aside the judgment of the High Court and hold that the contract in the present case was a contract for work and labour and not a contract for sale and, conformably with this view, we answer the question referred by the Sales Tax Tribunal in favour of the assessee and against the revenue