1966 (11) TMI 78

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.... assessee to sales tax against the order made by the Commissioner of Commercial Taxes in Mysore, in suo motu exercise of his powers of revision under section 21 of the Mysore Sales Tax Act of 1957. The petitioner, it is stated, is carrying on business of building bus bodies. In respect of amounts so earned by him, the Assistant Commercial Tax Officer of Belgaum rejected his contention that the ....

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....aid to have been entered with the customers. Bills issued to the customers show that the charges were for construction of motor bodies on the chassis supplied by them. From the bills issued by the appellant, it would appear that the contracts were not for sale of motor bodies qua bodies".   The Commissioner of Commercial Taxes in his order of revision, devoted a major portion of it to a st....

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....ated to works contracts. The assessee has not produced before me any material on the basis of which his case can be distinguished from Patnaik's case[1965] 16 S.T.C. 364. In the circumstances, the order of the Assistant Commissioner of Commercial Taxes is set aside and that of the Assistant Commercial Tax Officer restored." It will be noticed from the above that the appellate authority has corr....

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....tely or finally manufactured is, as their Lordships pointed out, a matter of inference to be drawn after an examination of the relevant terms and conditions of the agreement between the parties. If, therefore, there is no error either in the statement of the law made by the appellate authority or the approach made to the facts, the only way in which it could be said to have committed an error of l....