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1969 (7) TMI 95 - SC - VAT and Sales TaxWhether the respondent was liable to pay sales tax for supplying and fixing wooden windows and doors together with frames and painting them when the construction of the police lines building took place at a place called Pali? Held that:- Appeal dismissed. The primary undertaking of the contractor was not merely to supply the windows but to fix the windows. If the windows were not properly fixed the contract could not be complete. The view of the High Court accepted that it was only upon the fixing of the window-leaves and when the window-leaves had become a part of the building construction that the property in the goods passed under the terms of the contract.
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