Supreme Court · 1977 INSC 83 · Decided 8 March 1977
Vanguard Rolling Shutters and Steel Works LTD. v. Commissioner of Sales Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 83 · [1977] 3 S.C.R. 165
- Case number
- CIVIL APPEAL No. 106/1976
- Decided
- 8 March 1977
- Bench
- P.N. BHAGWATI, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
ROLLING SHUTTERS AND STEEL WORKS LTD. v. COMMISSIONER OF SALES TAX, U.P. March 8, 1977 [P. N. BHAGWATI AND S. MURTAZA FAZAL ALI, JJ.J 165 S'ales Tax-Contract for sale of material and works contract-Tests for distinguis!1f11g. The n~se'i~ee, \vho was a manufacturer of iron shutters, fabricates Though the ma<;onary work connected with the fitting of the shutters \Vas done by the customer, it was done according to the contractor's instructions. The contract was comr>lete after the shutters were taken to the ore1nises of the customer and affixed to tho building; and when htted
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