1975 (1) TMI 75

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..... ntract with Messrs. Glance Advertising, Bombay, for the preparation of a design according to the requirements of the said Messrs. Glance Advertising. After the design was prepared the respondent also got prepared and supplied three sets of coloured line blocks on copper plate for the said design as required by the said Messrs. Glance Advertising. In its invoice the respondent billed Messrs. Glance .....

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..... y Commissioner so far as his finding that the preparation and supply of the design constituted a sale. The Tribunal held that this was not a transaction of sale. This reference was thereafter made at the instance of the Commissioner of Sales Tax and the question which has been referred to us is: "Whether, having regard to the facts and circumstances of the case, the Tribunal was justified in law .....

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