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Documents citing Sundaram Motors (Private) Ltd., 37 ... vs The State Of Madras, Represented By ... on 2 September, 1958

The State Of Tamil Nadu vs Dunlop India Limited on 13 January, 1981

The decision in Sundram Motors (Private) Ltd. v. State of Madras ([1958] 9 S.T.C. 687), related to levy of sales tax on materials used during the course of repair to a motor vehicle. While holding that where a new part is supplied and fixed, the value of the turnover relating to the supply of new part is liable to sales tax, the Bench held that in case where there is a fabrication of a part and that is fitted, those cases will have to be considered as works contract. The decision therefore depended on the facts in that particular case.
Madras High Court Cites 6 - Cited by 6 - Full Document

The State Of Andhra Pradesh vs Sri Krishna Power Press on 19 January, 1960

26. An instance of a works contract is contained in Sundaram Motors Limited v. The State of Madras [1958] 9 S.T.C. 687. The question there was whether the use of a motor part by a company while reconditioning and repairing a car belonging to a customer would amount to a sale of the motor part. The learned Judges, Rajagopalan and Ramachandra Iyer, JJ., held that there was no sale of that part and that the charges for the fabricated material should be treated as charges in respect of a works contract and not independent sales of those materials. This decision shows that the repair of a motor car is a works contract.
Andhra HC (Pre-Telangana) Cites 9 - Cited by 10 - Full Document

Camera House, Bombay vs State Of Maharashtra on 6 May, 1968

13. The tests laid down by the Madras High Court in the Sundaram Motor's case, and by the Gujarat High Court in Jariwala's case, for the purpose of determining the severability or otherwise of a transaction which involves work and labour as well as the supply of materials, therefore, are: whether there was an agreement, express or implied, between the parties that the materials should be treated as sold separatim, and whether the intention to sell the materials, as such, has been proved.
Bombay High Court Cites 11 - Cited by 0 - Full Document

Mckenzies Limited vs The State Of Bombay on 20 March, 1962

8. The next case referred to by Mr. Done is Sundaram Motors v. State of Madras ([1958] 9 S.T.C. 687). That was a case of a contract for the repairs of motor-cars where the repairs had to supply certain spare parts for effecting repairs. It was held in that case that the contract in question was a works contract. It was observed by the learned Judges who decided the case as follows :-
Bombay High Court Cites 3 - Cited by 11 - Full Document

Camera House, Bombay vs The State Of Maharashtra on 6 May, 1968

20. The tests laid down by the Madras High Court in the Sundaram Motors' case ([1958] 9 S.T.C. 687) and by the Gujarat High Court in Jariwala's case ([1965] 16 S.T.C. 942) for the purpose of determining the severability or otherwise of a transaction which involves work and labour as well as the supply of materials, therefore, are : whether there was an agreement, express or implied, between the parties that the materials should be treated as sold separatim, and whether the intention to sell the materials, as such, has been proved.
Bombay High Court Cites 10 - Cited by 8 - Full Document

A. Srinivasa Pai vs Sales Tax Appellate Tribunal, ... on 4 November, 1960

14. Counsel for the petitioners also drew our attention to two works contract cases under the Madras General Sales Tax Act, 1939 --State of Madras v. Cannon Dunkerley and Co. (Madras) Ltd., AIR 1958 SC 560 and Sundaram Motors (Private) Ltd. v. State of Madras, AIR 1959 Mad 33 -- and to Robinson v. Graves, (1935) 1 KB 579. The last mentioned case related to a contract to paint a portrait. All that was held was that such a contract was not a contract for the sale of goods but a contract for work and labour.
Kerala High Court Cites 10 - Cited by 7 - Full Document

T.V. Sundaram Iyengar And Sons (P.) Ltd. vs The State Of Madras on 29 September, 1967

In Sundaram Motors (Private) Ltd. v. The State of Madras [1958] 9 S.T.C. 687, the turnover included the value of repairs carried out to motor vehicles. This court said that in order to constitute a sale of goods, there should be an agreement between the parties to sell and purchase, the agreement should be with reference to the particular goods and there should be transfer of property in such goods. This shows that there may be a contract of works which includes sales of specific or particular goods in that sense.
Madras High Court Cites 21 - Cited by 3 - Full Document
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