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TMI Blog1965 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... pt delivery. There is no clause in the agreement which militates against the contract being a contract for the sale of goods. - Civil Appeal No. 287 of 1964, - - - Dated:- 19-1-1965 - GAJENDRAGADKAR P.B., HIDAYATULLAH M., SHAH J.C., SIKRI S.M. AND BACHAWAT R.S. JJ. M.C. Setalvad, Senior Advocate (R. Ganapathy Iyer and R.N. Sachthey with him), for the respondent. A.V. Viswanatha Sastri, Senior Advocate (S.B. Donde, K. Rajendra Chaudhuri and K.R. Chaudhuri with him), for the appellants. S.V. Gupte, Solicitor-General of India (B.P. Maheshwari with him), for the intervener. -------------------------------------------------- The Judgment of GAJENDRAGADKAR, C.J., HIDAYATULLAH, SIKRI and BACHAWAT, JJ., was delivere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector. With regard to the second question, the Tribunal held that no answer ought to have been given as it was of a general nature. The other two questions were answered against the appellant. At the instance of the appellant, the Tribunal referred the following questions to the High Court under section 34 of the Bombay Sales Tax Act: "(1) Whether on the facts and in the circumstances of this case the applicants were dealers within the meaning of the Bombay Sales Tax Act, 1953, in respect of their activities as body-building con- tractors. and (2) Whether the transaction referred to in bill dated 29th June, 1955, is liable to sales tax under the Bombay Sales Tax Act, 1953." The Bombay High Court answered both the questions in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n steel for the entire quantity, but re- placement quota certificates were to be issued by the Government. Under clause 12, the price was to be exclusive of sales tax which would be paid to the appellant if it was leviable. Clause 13 provides for the approval of canvas to be used, and clause 14 provides for the satisfaction of the inspecting authorities regarding the timber supposed to be used. Reading the contract as a whole, we are in agreement with the High Court of Bombay that it is a contract for the sale of goods and not a contract for work and labour. It will be noticed that the bodies are spoken as composite bodies or as units throughout the contract and property in the bodies passes to the Government on delivery, and when the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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