1974 (2) TMI 71

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....ces of the case, the Tribunal is right in holding that the distribution of spare parts for repair of vehicles owned by the P.S.N. Lorry Transports constitutes sale. (2) On the facts and in the circumstances of the case, whether the Tribunal is right in holding that the ratio of 7:2 fixed by the assessing authority as between purchases from outside the State and inside the State is correct. (3) Whether the turnover of Rs. 5,244.86 representing labour charges including value of materials is taxable on the facts and circumstances of the case." 2.. The assessee is a limited concern, a company. It supplied spare parts to P.S.N. Lorry Transports which is a partnership. The partners of P.S.N. Lorry Transports are shareholders of the compa....

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....t was applied by the Tribunal. This is particularly so in the absence of other material, which material could have been supplied by the assessee had he been diligent to keep records for that purpose. 4.. The third point is peculiar to T.R.C. No. 12 of 1973 and does not arise in T.R.C. No. 15 of 1973. A sum of Rs. 10,489.72 had been claimed by the assessee as representing the amount received by the assessee pertaining to indivisible contracts for work and labour. These contracts, it was admitted, were contracts relating to the repair of motor cars. It has further been admitted that these repairs involved the supply of material and the sum of Rs. 10,489 represented not only the labour charges but also the cost of the materials that had to ....

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.... in the nature of things difficult to conceive that that should be the position for it will depend upon the nature of the repairs; it will depend upon the nature of the condition of the parts and as to what actually happened during a particular repair in regard to a particular vehicle. If it is possible to say anything generally we believe it will be safer to say that such contracts fall under category 2 mentioned in paragraph 7 of the judgment in Sales Tax Officer v. I.V. Somasundaran[1974] 33 S.T.C. 68; 1973 K.L.T. 814. In such cases there must of course be material to enable a bifurcation of the contract as relating to work and labour and as relating to sale. When the material is peculiarly within the knowledge of the assessee and when h....