TMI Blog1965 (12) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. Without, therefore, expressing any opinion on the question whether the view taken by the Tribunal or by the High Court was correct, we discharge the answer recorded by the High Court on the ground that the question submitted for their opinion was not one which brought out the true question which was submitted to the Deputy Commissioner for opinion, and even if the question be amended, there is no evidence on which the question may be answer- ed - Civil Appeal No. 104 of 1965 - - - Dated:- 16-12-1965 - SUBBA RAO K., SHAH J.C. AND SIKRI S.M. JJ. A.V. Viswanatha Sastri, Senior Advocate (S.P. Mehta and T.A. Ramachandran and J.B. Dadachanji of J.B. Dadachanji Co., with him), for the appellants. C.K. Daphtary, Attorney-Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Supplying and fixing 9" brass Swan type wall brackets with holders 1 Pc. 1.75 3. Supplying, wiring and fixing 40 K.W. 4 ft. tubes complete with Resmi choke, imported starters and Elora holders, etc. 5 Pc. 132.50 166.25" The Deputy Commissioner rejected the contention of the appellants that the transaction evidenced by the invoice was an "indivisible works contract" and was not a contract for sale of goods. In the view of the Deputy Commissioner the contract evidenced by the invoice "clearly indicates that there were separate contracts, one for the sale of the materials in question, and another for carrying out job-work", and that part of the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial leave, the appellants have appealed to this Court. Section 52(1) of the Sales Tax Act at the material time provided: "If any question arises, otherwise than in proceedings before a court, or proceedings under section 33 or 35, whether for the purposes of this Act.................. (c) any transaction is a sale or purchase, or............ (e) any tax is payable in respect of any particular sale or purchase, or if tax is payable the rate thereof, the Commissioner shall make an order determining such question." 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 sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner must take evidence, and on that evidence alone he may determine the question submitted for determination. The nature of the jurisdiction conferred upon the Commissioner and the manner in which it may be exercised was apparently not appreciated by the Deputy Commissioner and without recording evidence about the terms of the contract, the Deputy Commissioner who tried the application under section 52 of the Act, determined the question submitted to him and held that the invoice evidenced two separate contracts, one for sale of goods and another for work to be done in respect of those goods. The Tribunal took a contrary view. The conclusions recorded by the Deputy Commissioner and the Tribunal must be held to be based on no evidence. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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