Supreme Court · 1978 INSC 167 · Decided 12 September 1978
Sentinel Rolling Shutters & Engineerjng CO. (P) LTD. v. Commissioner of Sales Tax, Maharashtra
- Court
- Supreme Court of India
- Citation
- 1978 INSC 167 · [1979] 1 S.C.R. 644
- Case number
- CIVIL APPEAL No. 1001/1977
- Decided
- 12 September 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G II 644 SENTINEL ROLLING SHUTTERS & ENGINEERJNG CO. (P) LTD. ~. COMMISSIONER OF SALES TAX, MAHARASHTRA. September 12, 1978 [P. N. BHAGWATI AND V. D. TULZAPURKAR, JJ.J Contract of Work and Labour and Contract of Sale t€sts for guidance. The appellant assessee entered into a contract Sahakari Sakar Karkhana belonging to Mis. C. M. Shah & Co. (P) Ltd. as per the terms and conditions of the contract. The special terms and conditions· provided that the actual transportation charges would be in addition to the price stipulated in the contract and the delivery
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