1984 (6) TMI 204

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....but interesting question, namely, whether the photostat copies taken from the xerox machine and supplied by the petitioner to the customers would amount to sale under the Karnataka Sales Tax Act, 1957. 2.. All the authorities below have held that the supply of photostat copies amounts to sale. The unreasonableness, if not the absurdity, of this view could be well presented by a mere narration o....

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.... so too the further appeals preferred before the Appellate Tribunal. 3.. From the records it will be seen that the turnover of the petitioner is made up of the amounts collected from the customers as labour charges towards developing and printing of photostat copies and the cost of the material used for taking such copies. It is a matter of common experience that persons go to the xerox establi....

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....tion in question does not render the transaction to be transaction of sale. Even in a contract purely of work or service, it is possible that articles may have to be used by the person executing the work, and property in such articles or materials may pass to the other party. That would not necessarily convert the contract into one of sale of those materials. In every case, the court would have to....

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....ntract whose main object is the transfer of the property in, and the delivery of the possession of, a chattel as a chattel to the buyer. Where however the main object of work undertaken by the payee of the price was not the transfer of chattel qua chattel, the contract is one of work and labour. The test is, whether or not the work and labour bestowed end in anything that can properly become the s....