ARUN ELECTRICS BOMBAY Vs. COMMISSIONER OF SALES TAX MAHARASHTRA STATE

JUDGEMENT

(1.) JUDGMENT The judgment of the court was delivered by

(2.) THE appellants carry on business as contractors for electric installations and are registered as dealers under the Bombay Sales Tax Act (51 of 1959). On 13/07/1960, the appellants submitted an application to the Deputy Commissioner of Sales Tax Bombay City Division, stating that they were carrying on business in "electrical goods and were also licensed electrical contractors", that they undertook contracts for electric fittings and the rates for the same according to the general practice in the business were consolidated rates for the materials consumed and labour charges involved in carrying out the contracts, that a question had arisen whether the <PG>578</PG> value of the materials consumed in carrying out the contracts for electric fittings is taxable under the Bombay Sales Tax Act (51 of 1959) and that they desired to obtain elucidation on the question whether they were liable to pay tax on the materials consumed in carrying out contracts for electric fittings. With the application they filed a copy of an invoice : <FRM>JUDGEMENT_576_STC17_1966Html1.htm</FRM>

(3.) ANY question whether of fact or of law, or of mixed law and fact may, it appears, be submitted for determination by the Commissioner and the statute requires the Commissioner to determine that question. Relying upon section 52 the appellants submitted for determination by the Commissioner the question whether the transaction evidenced by the invoice was a sale within the meaning of the Act. In the petition for the opinion of the Commissioner, the terms of the contract in execution of which the work was done and the invoice was supplied, were not set out and it is common ground before us that no evidence was tendered by the appellants in proof of the case that the contract evidenced by the invoice was a composite contract. There is accordingly on the record no evidence about the terms of the contract between the appellants and the customer to whom the invoice was delivered.