Reunion Engg. Co. Pvt. Ltd. vs E.S.I.C. on 1 April, 1992
11. But, the said observations of the Division Bench of the Supreme Court, it was submitted by learned counsel for the appellant, cannot be extended to the sale of services not available for purchase on a retail basis and for a stipulated price because of varying volume, nature and complexity of the work, purchase of which is sought, as held by the Division Bench of the Bombay High Court in Employees' State Insurance Corporation v. Dattaram Advertising (Private) Ltd., (supra), and followed by a Division Bench of the Kerala High Court in Waves Advertising and Marketing (P.)