Karyapalak Engineer And Ors. vs Rajasthan Tax Board And Ors. on 8 May, 2001
28. Attention was also invited to a decision of this Court in Ganpat Ram & Co. v. State of Rajasthan (1997) 105 STC-305. It was a case in which raw material for manufacture was supplied by the contractee, for whom the bricks were manufactured free of costs and property in bricks always remained with contractee. Thus, it was a case where basic feature of 'consideration' for supplies was missing, and was a case of labour contract.