Supreme Court · 1976 INSC 126 · Decided 26 April 1976
State of Gujarat (Commissioner of Sales Tax, Ahmedabad) v. M/S. Variety Body Builders
- Court
- Supreme Court of India
- Citation
- 1976 INSC 126 · [1976] SUPP. 1 S.C.R. 131
- Case number
- CIVIL APPEAL No. 1492/1971
- Decided
- 26 April 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bon1bay Sales Tax Act-Contracts for sale of goods and works conrracts­ J'ests for decidin!l works contracts. The respondents entered into three written contracts with the Raihvays for the construction of railway coaches according to the design provided by them, A B ·On the under-frames C to make security deposit for the due fulfilment and completion of the contract which, in the event of breach, was liable to be forfeited and confiscated. Supply including n1anufacture, assembly, fitting, fixing and· finishing of all constructional n1aterials and fittings including
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