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1976 (4) TMI 191 - SC - VAT and Sales TaxWhether the transaction envisaged by the contract entered into by the applicant with the Public Works Department of the Government of Gujarat on 6th September, 1965, for the manufacture and supply of kiln-burnt bricks to the said department and the supply of bricks to the said department in terms of their running bill No. XI dated 28th October, 1967, is a sale or a works contract? Held that:- Appeal allowed. The contract in this case is a contract of sale and not a works contract. The assessee is, therefore, liable to sales tax. The High Court was not right in answering the question in favour of the assessee.
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