Teeth-setting charges treated as skilled labour, not sale of goods, so sales tax was not payable.

Amounts received for teeth-setting charges were held not to constitute a sale of goods under the Kerala General Sales Tax Act because the denture was prepared for a particular patient on individual measurements, could not be used by any other person, and had no marketable value if not accepted by the customer. The transaction was treated as skilled labour and work rather than a transfer of goods, so sales tax was not exigible on the amount received.

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Issues: Whether the amount received towards teeth setting charges constituted a sale of goods exigible to sales tax under the Kerala General Sales Tax Act.

Analysis: The teeth set was prepared for a particular patient on individual measurements, could not be used by another, and would have no marketable value if not taken delivery of by the customer. The transaction was therefore treated as one for skilled labour and work, not as a sale of goods.

Conclusion: The amount received towards teeth setting charges was not exigible to sales tax, and the assessee succeeded on this issue.

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