1978 (2) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Superintending Engineer, P.W.D., Madurai Circle, auditorium chairs for the Auditorium Block in the Madurai Agricultural College at Othakadai, Madurai. The notice calling for tenders giving the item of goods to be supplied is as follows: "Agreement for the work of providing seating arrangements for Auditorium Block in Madurai Agricultural College at Othakadai, Madurai. ---------------------....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... x 2" channel to accommodate seats on It, legs of suitable size and shape to support the seat and other fixtures required for assembling the seat, etc.) 2.. 140 Providing formica sheets with all ... ... ... ... Nos. necessary fittings to the ends Spl. of the chairs to the required size, etc., complete. ------------------------------------------------------------------------------------------....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion petition, the learned counsel for the assessee contended that as per the contract, it was to make chairs according to the specifications and then fix the same in the auditorium, that the contract was a composite contract for fabrication, supply and erection of the auditorium chairs and that, therefore, it was a works contract and the turnover relating to the same could not be included in the t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sel for the assessee was at pains to point out that it was also under an obligation to erect the chairs in the auditorium and unless that also was done, the work was not complete and it will not be entitled to be paid and that, therefore, it would amount to a works contract. We are unable to discern any clause in the special terms and conditions of the tender suggesting any obligation of fixing th....