TaxTMI 
TaxTMI 
1965 (12) TMI 122
X X X X Extracts X X X X
X X X X Extracts X X X X
....arry on business as contractors for electric installations and are registered as dealers under the Bombay Sales Tax Act (51 of 1959). On July 13, 1960, the appellants submitted an application to the Deputy Commissioner of Sales Tax, Bombay City Division, stating that they were carrying on business in "electrical goods and were also licensed electrical contractors", that they undertook contracts for electric fittings and the rates for the same according to the general practice in the business were consolidated rates for the materials consumed and labour charges involved in carrying out the contracts, that a question had arisen whether the value of the materials consumed in carrying out the contracts for electric fittings is taxable under the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2, dated May 3, 1960" was a sale within the meaning of section 2(28) of the Act. In appeal, the Sales Tax Tribunal held that the invoice in question evidenced a single contract, that the parties did not intend that the goods should be sold as in the case of sale of chattels, and that the property in the goods passed only after the materials had been affixed to the building of the customer. The Tribunal then drew up a statement of the case under section 61(1) of the Act and submitted the following question of law for the opinion of the High Court of Bombay: "Whether the transaction represented by the bill produced by the opponents amounts to a sale and whether the same is taxable under the provisions of the Sales Tax Act, 1959." Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as done and the invoice was supplied, were not set out and it is common ground before us that no evidence was tendered by the appellants in proof of the case that the contract evidenced by the invoice was a composite contract. There is accordingly on the record no evidence about the terms of the contract between the appellants and the customer to whom the invoice was delivered. The invoice merely sets out the amount chargeable to the customer for "supplying and affixing" certain electric fittings and equipment, and it throws no light on the nature of the contract. In a contract for supply of electric equipment and a separate contract for labour, an invoice in the form tendered by the appellants may appropriately be issued. An invoice may a....