1975 (1) TMI 75

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n of a design according to the requirements of the said Messrs. Glance Advertising. After the design was prepared the respondent also got prepared and supplied three sets of coloured line blocks on copper plate for the said design as required by the said Messrs. Glance Advertising. In its invoice the respondent billed Messrs. Glance Advertising separately for the cost of preparation of the design .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ply of the design constituted a sale. The Tribunal held that this was not a transaction of sale. This reference was thereafter made at the instance of the Commissioner of Sales Tax and the question which has been referred to us is: "Whether, having regard to the facts and circumstances of the case, the Tribunal was justified in law in coming to the conclusion that the impugned transaction in res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X