2014 (11) TMI 1076

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....M. Alagathevan, Spl.Govt.Pleader. For Respondent-1 :  Mr. K. Soundrarajan for Mr. A. Chandrasekaran JUDGMENT Admit . 2. Learned counsel for the first respondent accepts notice. 3. At the request of the learned counsel for the parties, the writ appeal is taken up for final disposal. 4. The 1st respondent/assessee in its sales tax turnover for the Assessment Year 1995-96 claim....

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....s confirmed the finding of the appellate authority that printing and manufacturing of beedi labels and supplying the same for a particular customer is only works contract and not sale. 6. It can be hardly disputed before this Court by the learned Special Government Pleader for the appellant that such labels cannot be sold in open market by themselves. In fact, in the impugned order, reference h....

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....aik & Company vs. State of Orissa - (1965) 2 SCR 782, which was a case of building bodies on chassis supplied by the Government. The Supreme Court observed that property in bus body did not pass on its being placed or constructed on chassis but the whole vehicle including bus body was delivered and the construction of contract as a whole showed that transaction was for sale of goods and not contra....