9911796707
TMI Blog2001 (7) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner that the said turnover relates to receipts from works contract in supplying and fixing of shutters, grills, etc., for the period up to June 30, 1985. The said assessment order was revised by the Deputy Commissioner and withdrew the exemption and subjected the disputed turnover to tax, as according to him, the turnover relates to the sale of shutters, grills, etc., and not relates to the works contract. Aggrieved by the said order, the petitioner preferred appeal to the Sales Tax Appellate Tribunal. 3.. The petitioner contended that the assessing authority accepted its contention and treated the turnover relates to the disputed receipts as related to the works contract and granted exemption and the Deputy Commissioner was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the supply of air-conditioners by the assessee and installation thereof would amount to a works contract or a sale. Even in that case also the facts are totally different from the present one. Therefore, the judgment of the Tribunal is liable to be set aside. The learned counsel specifically relied upon two decisions of the Supreme Court-one in the case of Vanguard Rolling Shutters Steel Works v. Commissioner of Sales Tax [1977] 39 STC 372 and another in the case of Sentinel Rolling Shutters Engineering Company Pvt. Ltd. v. Commissioner of Sales Tax [1978] 42 STC 409. Relying upon the above two decisions, the learned counsel contended that the facts of the present case are almost identical to the facts of the above two cases, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner that it amounts to works contract and granted exemption, the Deputy Commissioner revised the said order withdrawing the exemption and the said order of the Deputy Commissioner was upheld by the Tribunal. The Tribunal, on considering the evidence on record including the terms of the contract, recorded the following finding: "It is clear from a perusal of the contract forms, invoices, etc., produced by the appellant before the revisional authority that it is specifically mentioned in those documents that delivery was ex-godown and ex-works at Sanathnagar, which is the place of manufacture of the goods by the appellant. It is also mentioned in the said documents that cement, sand, labour, etc., for fixing up the shutters, grill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two other decisions, referred to earlier, concluded that in the present case, it is seen from the perusal of the contents of the contract forms, invoices, debit vouchers, etc., that the contract that was entered into between the parties, was mainly for the supply of rolling shutters, grills, etc., and that the labour involved for fixing such materials at the place of the customers was only ancillary and incidental to the main contract. In that view of the finding, the Tribunal dismissed the appeal of the petitioner. The learned counsel strongly relied upon the two judgments of the apex Court in support of his contention. In the case of Vanguard Rolling Shutters Steel Works v. Commissioner of Sales Tax, U.P. [1977] 39 STC 372 there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cent against delivery and remaining 10 per cent after completion of erection and handing over of shutters to the satisfaction of the company. On the above facts, "whether the contract was a contract for sale or a contract for work and labour", the High Court held, agreeing with the Sales Tax Tribunal, that the contract was a divisible contract, which essentially consisted of two contractsone for the supply of rolling shutters for money and the other for service and labour and that the amount payable at the stage of delivery represented the sale price of rolling shutters and it was liable to sales tax. On appeal, the apex Court reversed the said finding and held that the contract was one single and indivisible contract and the erection and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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