1987 (7) TMI 541

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is an assessee under the Kerala General Sales Tax Act (in short, the Act). The matter relates to the assessment year 1978-79. The respondent received a sum of Rs. 36,965 towards "teeth setting" done to their patients. Notwithstanding the objections of the assessee, the said sum was brought to tax by the assessing authority. In appeal, the Appellate Assistant Commissioner held that the amount reali .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sales tax. We are unable to agree. The respondent-assessee was arranging teeth setting to the patients or customers. What they usually do is to take measurements of the gums of the customers and make the teeth setting. The set manufactured for a particular customer cannot be used by another. The measurement of the gum of each patient will vary. After noticing the above facts, the Appellate Tribu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the above, and for the reasons contained in paragraph 3 of the order of the Appellate Tribunal, we hold that the Appellate Tribunal was justified in stating that "teeth setting charges" is not a transaction of sale of goods exigible to levy of sales tax under the Act. No interference is called for with the decision of the Appellate Tribunal, dated 8th August, 1986. The tax revision case is wit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X