Supreme Court · 1976 INSC 128 · Decided 26 April 1976
Commissioner of Sales Tax, Gujarat v. M/S. Sabarmati Reti Udyog Sahakari Mandali LTD.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 128 · [1976] SUPP. 1 S.C.R. 158
- Case number
- CIVIL APPEAL No. 1512/1971
- Decided
- 26 April 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H 158 COMMISSIONER OF SALES TAX, GUJARAT v. M/S. SABARMATI RETI UDYOG SAHAKARI MANDALI LTD. April 26, 1976 [H, R KHANNA AND P. K. GOSWAMI, JJ.J Sales Tax-Works contract for manufacture and supply .of kiln burnt bricks -Bricks .tnanufactured and supplied according to contract and payment liable to sales tax on bricks supplied-Bombay Sales Tax A.ct. 1959. Contract of sale and contract for ·work and labour-Distinction--Beneficial ~..,·elf are features in a contract do not negate the concept of a contract of sale. The respondent manufactured and supplied kiln burnt
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