1967 (10) TMI 57

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..... right through remained with either the Neyveli Lignite Corporation or the Highways Department, as the case may be. The granite metal to be supplied under the contracts was, no doubt, to be of specified specifications. But they were to be removed from site the belonging to the Corporation or the Government. There was no stipulation in the contracts for the payment of seigniorage fee or any other c .....

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..... the terms of the contracts in this case, we have no doubt that these are transactions relating to work and labour and they are not sales of goods. Just now we disposed of P. K. Muthurama Reddiar v. The State of MadrasTax Case (Appeal) No. 156 of 1966; since reported at page 174 supra., in which we held the transactions to be sales of goods, because there, unlike in this case, the contractor had to .....

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