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TMI Blog1974 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... es built by the assessees on the chassis supplied by the customers can be taxed as sales of bus bodies T.C. No. 326 and 388 of 1969 relate to assessments made under the Central Sales Tax Act and the other cases relate to assessments made under the Tamil Nadu General Sales Tax Act, 1959. The assessee in T.C. No. 328 of 1969 had challenged similar assessments made by the assessing authority in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty in the bus body built on the chassis supplied by the customer as a specific chattel for a certain consideration amounted to a transaction of sale of bus body. The learned judges in that case felt that the specification of specific articles, with their prices given separately in the bills, is of no consequence, in the absence of any contract between the parties to indicate that there was a se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect: The customer requested the assessees to construct a bus body on the chassis to be supplied by him. The assessees required the customer to give specifications of the particular bus body which he required to be constructed on his chassis. After the customer gives his specifications and agrees to the cost quoted by the assessees, the work is undertaken by the assessees. Whether the work is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he customer only at the time of handing over the completed bus body along with the chassis. Therefore, the transaction would amount only to a sale of bus body by the assessees to the customer. Following the decision given by this court in T. V. Sundram Iyengar & Sons' case(1), which has since been affirmed by the Supreme Court, we have to dismiss the above tax cases and they are accordingly dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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