1969 (7) TMI 95

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat it was only upon the fixing of the window-leaves and when the window-leaves had become a part of the building construction that the property in the goods passed under the terms of the contract.
SHAH J.C. AG., RAMASWAMI V. AND GROVER A.N. JJ. S.V. Gupte, Senior Advocate (K. Baldeva Mehta, Advocate, with him), for the appellant. None for the respondent. -------------------------------------------------- The judgment of the Court was delivered by GROVER, J.-This is an appeal by certificate from a judgment of the Rajasthan High Court involving the question whether the respondent was liable to pay sales tax for supplying and fixing wooden windows and doors together with frames and painting them when the construction of the polic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bility of the writ petition. The appellant contended, inter alia, that the Rajasthan Sales Tax Act, hereinafter called the "Act", has a comprehensive and self-contained enactment which provided for a complete set of remedies for the assessee to get his grievances redressed. As the respondent had failed to avail of those remedies the High Court should not grant relief in exercise of its extraordinary writ jurisdiction. The High Court was of the opinion that the present case was one of levy and recovery of tax which was entirely illegal and therefore the court was duty bound to give the necessary relief to the assessee even if he had not availed of the statutory remedies open to him under the Act. Before the High Court the controversy was co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i.e. for supplying and fixing both". It is obvious that the rates which were charged were inclusive of the price of the materials and the wages or charges for fixing the windows and doors etc. at the site. In State of Rajasthan v. Man Industrial Corporation Ltd. Civil Appeal No. 812 of 1966; since reported at [1969] 24 S.T.C. 349., decided on February 4, 1969, this court had the occasion to consider a case where a contractor carried on the business of fabricating steel doors, windows, sashes and other goods. A tender was made by him for providing and fixing windows and composite windows of certain sizes. He had also voluntarily offered to fix the windows in the building and to make no separate charge for that service. It was contended, int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X