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TMI Blog1954 (8) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ere similar and against the same person. Mr. Nanjunda- swamy, on behalf of the petitioner, raised rather faintly, an argument that the joint trial is void. I am unable to appreciate the argument since the procedure adopted is neither illegal nor is it shown that any prejudice has been caused to the petitioner thereby. It is next contended by the learned advocate for the petitioner that the petitioner was not afforded adequate opportunity to prove his defence. This contention is not supported by records. The petitioner failed to produce the records offered to the Court as evidence and closed his case by examining one defence witness. He is admittedly a building contractor who has drawn the consolidated bills tendered to the Cor- poration for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dity of the tax under the provisions of the Sales Tax Act: Vide Rama Iyer v. Government of Mysore(1). Lastly it was contended that a works contract of the nature is not liable to be taxed under the Sales Tax Act and the learned counsel for the petitioner rested his contention on a recent decision of the Madras High Court. I am referred to the extract in the journal section of 67 Mad. L. W. 72, Gannon Dunkerley Co. v. State of Madras(2). (1) [1951] 2 S.T.C. 122; A.I.R. 1951 Mys. 70. (2) [1954] 5 S.T.C. 216; A.I.R. 1954 Mad. 1130. In that case the Madras High Court has held that the power of taxing works contract under the pretence of sale of goods is ultra vires the Provincial Legislature. In the absence of a full report it is rather diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention observed that the transaction denoted by the expression "sale of goods" in the Sale of Goods Act has a well defined meaning under law and that the power of Provincial Legislature to levy a tax on sale of goods is confined only to the transaction of sale as understood by the Parliament in the United Kingdom in the law relating to sale of goods and any attempt of the Legislature to tax under the guise of such power transactions which are outside it, will be ultra vires and must be declared as invalid. It was also held in that case that contracts which involve labour and work may relate either to chattel or to immovable properties and that as the contractor is required to supply himself with the materials neces- sary for producing the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y relate to immovable property like building, road and bridge or it may relate to movable property like car, radio, or other articles. The nature of the work may be construction, fitting out, improvement or repair. So the case of either the construction of a building or the repair of a car comes under the definition of works contract with taxable turnover. It is obvious that the material that was supplied for construction merges in the immovable property and its value has to be apportioned for purposes of taxation, as contemplated in the Sales Tax Act and hence the meaning of sale in the Sales Tax Act can neither be confined nor limited to the meaning of that expression as understood in the Sale of Goods Act. The Mysore Sales Tax Act of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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