1962 (9) TMI 37

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.... & Crosfield Limited, Quilon, is the petitioner before us. The question of law raised for decision is formulated in the petition as follows: "Whether on the facts and circumstances of the case, the fabrication of steel to the specification of the customers amounts to works contract' as defined in section 2(1) of the General Sales Tax Act?" 2. The definition of the expression "works contract" in....

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....s before us is as follows: These documents filed before the Tribunal relate to the supply of goods to one Roobi Rubber Works Ltd., Changanacherry. The letter dated 13th August, 1956, from the customer to the appellant reads thus: 'We intend to construct a factory building 80 ft. X 40 ft. and shall thank you to let us know whether you can supply the necessary steel trusses. The roofing trusses w....

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..... As stated by Benjamin: "If the intention and result of the contract is to transfer for a price property in which the transferee had no previous property then the contract is a contract of sale." (Benjamin on Sale, Eighth Edition, page 167). 5.. There is nothing on evidence to show that the customers of the assessee had any property in the goods until the fabrication is over and the delivery i....