1983 (12) TMI 259 - SUPREME COURT

Whether the turnover apportioned from the job works undertaken by the appellant related to the sales of materials by the appellant to the Indian Air Force or other private parties, as the case may be, and as such whether these were taxable as held by the lower appellate authority?

Whether, in the case of job works undertaken from the private parties mainly on quotation on inclusive-price-basis, the sales tax authorities were right in apportioning a portion of the turnover as attributable towards sales of materials?

Held that:- Appeal allowed .High Court of Karnataka was not right in its conclusion on the taxability of the turnover of the spare parts and materials supplied in execution of appellant's job works. As a result except for the item on canteen sales which is not in dispute before us, these appeals are allowed. The necessary adjustments in the assessments should be made.