Supreme Court · 1978 INSC 253 · Decided 7 December 1978
Ram Singh & Sons ENG. Works v. Commissioner of Sales Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 253 · [1979] 2 S.C.R. 621
- Case number
- CIVIL APPEAL No. 1314/1975
- Decided
- 7 December 1978
- Bench
- P.N. BHAGWATI, R.S. PATHAK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Contract of sale and contract for work and labour, distinction and test a/­ Whether a contract for fabrication and erection of 3-motion electrical overhead B ~- (travelling cranes) is a contract of sale or contract for work and labour. r· l • ~· f The appellant <issessee of cranes. During the assessment year 1965-66, C the assessee entered into two contracts for supply and erection of 3-motion elec- trical overhead travelling cranes. The assessee carried out both the contracts and fabricated and erected 3-motion electrical overhead travelling cranes accord-
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