2008 (2) TMI 611

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..... hree-judge Benches of this court, these matters to be refereed to Constitution Bench. Registry will take further steps to post before the Constitution Bench. - Writ Petition (Civil) Nos. 232, 298, 487, 528 of 2005, 67, 511 of 2006, 75 of 2007, - - - Dated:- 13-2-2008 - BALAKRISHNAN K.G., RAVEENDRAN R.V. AND PANCHAL J.M. JJ. Harish N. Salve, T.L.V. Iyer, Senior Advocates, (K.K. Mani, C.K.R. .....

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..... or D.S. Mahra, Mrs. Anil Katiyar, Ramesh Babu, M.R.,R. Sathish and A. Tarique with him) for the respondents. -------------------------------------------------- ORDER The question raised for consideration in these petitions is whether manufacture, supply and installation of lifts are to be treated as "sale" or "works contract". As the writ petitions filed by the petitioners have ra .....

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..... ndered by this court in State of Rajasthan v. Man Industrial Corporation Ltd. [1969] 24 STC 349, State of Rajasthan v. Nenu Ram [1970] 26 STC 268 and Vanguard Rolling Shutters Steel Works v. Commissioner of Sales Tax, U.P. [1977] 39 STC 372, which take a contrary view. The said decisions have not been noticed in Kone Elevators (India) Ltd. [2005] 3 SCC 389. The learned counsel appearing for th .....

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