Supreme Court · 1966 INSC 186 · Decided 26 September 1966
State of Gujarat v. M/S. Kailash Engineering CO.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 186 · [1967] 1 S.C.R. 543
- Case number
- CIVIL APPEAL No. 945/1965
- Decided
- 26 September 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bombay Sales-tax Act, 1953, s. 21--Comract for the construction of Railway coach bodies-Provisions in con.tract showing property in cons­ truction material vesting in Railway on arrival at site and in coach bodies on completion-Transaction whether sale or works contract. The respondent obtained a contract from the Western Railway Ad­ ministration for construction of third class coaches. Under the contract the respondent constructed three coaches and submitted a bill which was properly certified on October 4, 1958, in accordance with the agreement as to the work done by
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)