9911796707
TMI Blog1976 (11) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... s, calculators and comptometers of all patterns belonging to Government, agreeing to take up repairs and servicing of the typewriters, duplicators, etc., at the rates approved by the Government of India through the Director General of Supplies and Disposals, New Delhi. Under condition 6 of the agreement, the rates for spares were to be allowed as per the rates approved by the Government of India through the Director General of Supplies and Disposals, New Delhi. The quarterly servicing and minor repairs to the machines were agreed to be done at the offices where the machines existed at the rates approved. The quarterly servicing charges and overhauling charges were Rs. 5 and Rs. 28 in the case of standard typewriters and duplicators, while t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide for various details and condition 6 is in these terms: "The rates of spares shall be allowed as per the rates approved by the Government of India through the Director General of Supplies and Disposals, New Delhi. " Mr. Dasaratharama Reddi drew our attention to several decisions of the Mysore, Gujarat and Madras High Courts, and of the Supreme Court. However, we find that in the latest decision of the Supreme Court in State of Gujarat v. Variety Body Builders[1976] 38 S.T.C. 176 at 187 (S.C.)., the Supreme Court has pointed out as follows: "It can be treated as well-settled that there is no standard formula by which one can distinguish a contract of sale from a contract for work and labour. There may be many common features in both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates, viz., Rs. 5 and Rs. 28 in one case, and Rs. 5 and Rs. 24 in the other case, were to be charged per quarter. These are the charges for work and labour. It is not as if while carrying out certain servicing and repairs work incidentally some small item was supplied. Here, in the instant case, all the spare parts, which were required for keeping typewriters, duplicators, etc., in a state of good condition were being supplied at the rates agreed between the parties. Under these circumstances, the Tribunal was justified in holding, particularly in the light of the observations of the Supreme Court which we have pointed out above, that the transaction was transaction of sale and not a works and labour contract. In view of this latest judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
