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TMI Blog1978 (2) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... e Madurai Agricultural College at Othakadai, Madurai. The notice calling for tenders giving the item of goods to be supplied is as follows: "Agreement for the work of providing seating arrangements for Auditorium Block in Madurai Agricultural College at Othakadai, Madurai. ----------------------------------------------------------------------------------------------- S. No. Qty. Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res required for assembling the seat, etc.) 2.. 140 Providing formica sheets with all ... ... ... ... Nos. necessary fittings to the ends Spl. of the chairs to the required size, etc., complete. ----------------------------------------------------------------------------------------------- There were special conditions relating to this work. Clause 2 provided that the chairs should be suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the specifications and then fix the same in the auditorium, that the contract was a composite contract for fabrication, supply and erection of the auditorium chairs and that, therefore, it was a works contract and the turnover relating to the same could not be included in the taxable turnover. In this connection, he referred to the decision of the Supreme Court in Vanguard Rolling Shutters S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um and unless that also was done, the work was not complete and it will not be entitled to be paid and that, therefore, it would amount to a works contract. We are unable to discern any clause in the special terms and conditions of the tender suggesting any obligation of fixing the auditorium chairs in the auditorium building. The learned counsel referred to certain correspondence that passed betw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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