Abhyankar, J. - (1.)The question referred for our decision is worded as follows :-
"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in coming to the conclusion that while stitching the customers' cloth according to their orders the applicants sold the materials such as lining cloth, hair canvas etc. used in the stitching jobs ?"

(2.)For clarification we tried to find out from counsel on either side what is the ambit of this omnibus word "etc.", and it is agreed that it would include thread, buttons, but not the cloth out of which suits or garments are stitched. It is unfortunate that, in making the reference and drawing up the reference order, the Tribunal has not given a clear statement of the case as is required to be done. We have, however, gathered the facts from other materials on record, about which apparently there is no dispute. The facts appear to be as follows : The assessee-firm is a partnership firm carrying on business under the name and style of Messrs Vasani Cloth Stores. The applicants sell cloth and also run a tailoring department. The issue raised in the question referred to us arises out of amounts collected in the tailoring department. For the accounting period 1st April, 1954, to 30th September, 1954, the Sales Tax Authorities did not accept the turnover of sales from the cloth department returned by the applicants, and enhanced the same by including in the turnover the tailoring charges received by the applicants in respect of the garments prepared by them according to the orders of the customers. Reference has been made to sample bills on the basis of which the authorities and the Tribunal seem to have come to the conclusion that the charges for tailoring include the charges for articles like silk lining, and though the question refers to other materials like hair canvas there is no reference to their use, at any rate, in the bills which form part of the record. But it is possible that hair canvas may have been used though there is no evidence in the proceedings as to the quantity, or price or value of such hair canvas, or, for the matter of that, of even the lining separately shown. It may be assumed for the purpose of this reference, however, that hair canvas is used, to the extent necessary, in stitching cloth in the tailoring department. It also seems to be an admitted position that the cloth out of which garments are to be stitched in the tailoring department is either purchased in the cloth section of the assessee-firm, or is independently supplied by the customer. Thus there is no question of the sale of cloth coming into the picture in determining whether, for the purpose of calculating the turnover, the tailoring charges are liable to be included.
(3.)Referring to the two bills, one for Rs. 20 in which there is a mention of the use of silk lining, and the other for Rs. 22 in which there is a mention of English silk lining, the Tribunal observed in its revisional order that the amounts of the bills vary when different kinds of lining cloth are used. It has also observed that the bills clearly show that there was a separate contract implied in the contract of tailoring for the supply of materials of a particular quality. Then the Tribunal proceeded to observe that it could not be said that, in a contract for work, labour and materials, sales tax can never be imposed on the value of the materials employed in the execution of the contract, and the question whether the material used in the course of carrying out a works contract is liable to sales tax depends on the existence of an express or implied agreement between the parties for transfer of the material qua material and on proof of an intention to sell the material as such. After referring to certain decisions of this Court, the Tribunal observed in paragraph 11 of its judgment that it was satisfied that there is involved in the present case as a severable part of the transaction a sale of the lining cloth used in the execution of the contract regarding tailoring job.