Document Fragment View
Fragment Information
Showing contexts for: sentinel in Sentinel Rolling Shutters And ... vs Commissioner Of Sales Tax on 24 February, 1977Matching Fragments
1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"). The question referred to us for our determination is as follows :
"Whether, having regard to the facts and circumstances of the case, the Tribunal was justified in law in coming to the conclusion that the contract in question essentially consisted of two contracts, one for supply of materials for money consideration and the other for service and labour done ?"
2. The relevant facts are as follows : By their application dated 16th September, 1972, made to the Commissioner of Sales Tax the applicants-assessees set out that they were dealers registered under the said Act and holding a registration certificate. In the said application the assessees stated that they were carrying on business as engineers, contractors, manufacturers and fabricators, and in the course of their business they entered into a contract with M/s. C. M. Shah & Co. Pvt. Ltd., Bombay (hereinafter referred to as "Shah & Company"), to fabricate, supply, erect and instal their "Sentinel" pull and push type and gear type rolling shutters made out of mild steel. The said shutters were to be installed at the site, viz., Sidheshwar Sahakari Sakar Karkhana, Sholapur. The assessees also stated that were required to depute their technicians to carry out the work of erecting, installing and fixing the said rolling shutters manufactured by them at their works at Bombay. The assessees further stated that for the purpose of executing the above work they had purchased various materials on which they had paid tax as required by the said Act. The assessees contended that the aforesaid contract entered into by them was an entire and indivisible contract of work and labour and not a contract for sale. The assessees, inter alia, submitted for the determination of the Commissioner the question as to whether the aforesaid contract amounted to a sale under the said Act. Along with this application the assessees sent to the Commissioner a copy of the aforesaid contract which shows that the contract was for fabrication, supply, erection and installation of the said pull and push type rolling shutters and also gear type rolling shutters. The price mentioned was a comprehensive price. The relevant typed terms in this contract are as follows :