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Sarvodaya Printing Press vs State Of Maharashtra on 4 March, 1994 cites

State Of Tamil Nadu vs Anandam Viswanathan on 24 January, 1989

5. Both parties have referred to several decisions dealing with the difference between a sale and a works contract in the context of sales tax laws. They are too numerable to be noticed. The last word on the subject has been uttered in the authoritative pronouncement of the Supreme Court in the case of State of Tamil Nadu v. Anandam Viswanathan [1989] 73 STC 1. It was a case of printing and supply of question papers of the University. The Supreme Court held that though sale of paper and ink was involved, it was merely incidental. It was not a case of sale but of a works contract having regard to the nature of the job to be done and the confidence reposed for the work to be done for remuneration. Following observations are apposite :
Supreme Court of India Cites 13 - Cited by 84 - S Mukharji - Full Document

The Court Press Job Branch, Salem vs The State Of Tamil Nadu on 9 February, 1983

"The primary difference between a contract for work or service and a contract for sale is that in the former there is in the person performing or rendering service no property in the thing produced as a whole, notwithstanding that a part or even the whole of the material used by him may have been his property. Where the finished product supplied to a particular customer is not a commercial commodity in the sense that it cannot be sold in the market to any other person, the transaction is only a works contract. See the observations in Court Press Job Branch, Salem v. State of Tamil Nadu [1983] 54 STC 382 (Mad.)
Madras High Court Cites 5 - Cited by 26 - Full Document

The State Of Madras vs Gannon Dunkerley & Co.,(Madras) Ltd on 1 April, 1958

7. The first decisions on the subject is of the Supreme Court in the case of State of Madras v. Gannon Dunkerkey & Co. (Madras) Ltd. [1958] 9 STC 353 wherein question arose whether sales tax could be imposed under the Madras General Sales Tax Act on supply of material used in building contracts. Question was answered in the negative with the following observations :
Supreme Court of India Cites 38 - Cited by 719 - Full Document

Hindustan Aeronautics Limited vs State Of Karnataka on 16 December, 1983

In the case of Hindustan Aeronautics Ltd. v. State of Karnataka which related to the question of taxing the turnover of spare parts and materials supplied in execution of job-work of servicing, assembling, repairing and overhauling Air Force planes, it was laid down that the difference between contract of service and contract for sale of goods is that in the former, there is in the person performing work or rendering service no property in the things produced as a whole notwithstanding that a part or even the whole of materials used by him had been his property and in the latter, the thing produced as a whole has individual existence as the sole property of the party who produced it sometime before delivery and the property therein passed only under the contract relating thereto to the other party for price. The court noted with approval the following principles enunciated in Benjamin's Treatise on the Law of Sale of Personal Property with reference to the French Code and Civil Law, Eighth Edition (1950) at pages 167-168 :
Supreme Court of India Cites 6 - Cited by 58 - S Mukharji - Full Document

Saraswati Printing Press vs Commissioner Of Sales Tax, Eastern ... on 30 July, 1958

12. Our special attention was invited by learned counsel for the department to a Division Bench decision of this Court in the case of Saraswati Printing Press v. Commissioner of Sales Tax [1959] 10 STC 286 wherein the turnover of the printing press was charged to sales tax on the ground that the supply of printed articles was a sale and not a works contract. Undisputed position in that case was that the essential character of the work done by the petitioner-press was the supply of stationery and concession was given on behalf of the dealer that when the printed material is sold by the press to its customer, there is a sale of finished goods to the customer. The said judgment was delivered in the dissimilar factual background and that too, must prior to Supreme Court decision in Kame [1977] 39 STC 237, Hindustan Aeronautics [1984] 55 STC 314 and Anandam Viswanathan [1989] 73 STC 1. The question of general marketability of the goods produced, the intention of parties, the special nature of the work done were obviously not presented before the court and hence not considered. Whether a particular supply amounts to sale or works contract, is essentially a mixed question of law and fact in which area there can be no absolutes.
Bombay High Court Cites 3 - Cited by 10 - Full Document

Commissioner Of Sales Tax vs Studio Ratan Batra Private Ltd. on 13 January, 1975

11. Bombay High Court had occasion to deal with the subject in the context of preparation and supply of designs as required by the customer in the case of Commissioner of Sales Tax v. Studio Ratan Batra Private Ltd. [1975] 35 STC 522. It was held therein that the test to determine whether a particular transaction is a contract of work and labour or of skill and labour or a contract of sale is one of intention of the parties which is to be gathered from the terms of the contract and surrounding circumstances. If the parties intend to contract for a chattel, then it is a contract of sale even though work or skill and labour may have to be bestowed in bringing into being the chattel. If the parties contract for the rendering of work and labour or skill and labour, it is not a sale, though in the execution of the contract the passing of materials may incidentally be involved.
Bombay High Court Cites 5 - Cited by 3 - Full Document
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