2005 (8) TMI 65

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....474 the Supreme Court declared that if the main object underlying the contract is to transfer property in or delivery of possession of a chattel as chattel, then the contract is one of sale. The test, observed their Lordships, is whether or not the work and labour bestowed ended in anything that can properly become the subject of a sale. Neither the ownership of the materials nor the value of the ....

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....ply of the such boxes was a contract for sale of chattel and as such outside the purview of section 194C of the Income-tax Act, 1961. The Tribunal has relying upon the decision of the Supreme Court in Associated Hotels of India Ltd.'s case [1972] 29 STC 474 and the order passed by the Pune Bench of the Tribunal in Wadilal Dairy [2001] 118 Taxman-Mag 141, referred to above, held that the dominant o....

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....her. In the case of Anan-dam Viswanathan [1989] 73 STC 1 (SC) the work entrusted to the assessee was printing of question papers for universities. The question was whether such printing work could be treated to be a simple case of contract for sale of goods. Answering the question in the negative, the court held that printing of question papers at the behest of a university or educational institut....