1964 (8) TMI 62

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..... e assessing authority, the Appellate Assistant Commissioner, and the Sales Tax Appellate Tribunal, represented the value of finished garments sold by the assessee. The assessee has got a stock of cloth in his premises. He is also a tailor skilled in stitching garments. Customers go to him, selected a cloth, settle it price and also settle the stitching charges, and then an order is prepared in a s .....

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..... 958] 9 S.T.C. 633., where the possible types of transactions which might be entered into in such cases have been summarised under four categories. In the Tribunal's view, the present case fell under the fourth category, which deals with a case where a customer goes to a shop, selects certain material and then it is made by the dealer into a garment. In such a case, the Calcutta High Court observed .....

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..... this case, there is no attack on the genuineness of the order book. It was prepared at the moment the customer settled his bargain with the assessee. The order book clearly shows that there was a distinct bargain for the purchase of cloth of certain quality and at a certain price and also another distinct bargain for stitching charges. No doubt, in this case, the assessee does not sell cloth of w .....

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