Supreme Court · 1965 INSC 9 · Decided 19 January 1965
Patnaik & Company v. State of Orissa
- Court
- Supreme Court of India
- Citation
- 1965 INSC 9 · [1965] 2 S.C.R. 782
- Case number
- CIVIL APPEAL No. 179/1964
- Decided
- 19 January 1965
- Bench
- P.B. GAJENDRAGADKAR, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI, R.S. BACHAWAT (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
& COMPANY v. STATE OF ORISSA January 19, 1965 A [P. B. GAJENDRAGADKAR, C. J., M. HIDAYATULLAH, J.C. SHAH, B S. M. SIICRI AND R. S. BACHAWA'f, JJ.J Orissa Sales Tax Act, ( 14 of 1941)-Contract to build bus bodies •n chassis supplied by purchaser-If a contract for sale or for work. The contract, the bus bodies were to be put on the chassis and the body consisted not only of things actually fixed .on the chassis but movable things like seat cushions and other !biogs which though fixed coold be easily detached, like roof-lamps etc. The chassis wi1h the bus body was to be
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