1978 (2) TMI 198

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..... .D., Madurai Circle, auditorium chairs for the Auditorium Block in the Madurai Agricultural College at Othakadai, Madurai. The notice calling for tenders giving the item of goods to be supplied is as follows: "Agreement for the work of providing seating arrangements for Auditorium Block in Madurai Agricultural College at Othakadai, Madurai. ------------------------------------------------------- .....

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..... suitable size and shape to support the seat and other fixtures required for assembling the seat, etc.) 2.. 140 Providing formica sheets with all ... ... ... ... Nos. necessary fittings to the ends Spl. of the chairs to the required size, etc., complete. ----------------------------------------------------------------------------------------------- There were special conditions relating to this .....

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..... t as per the contract, it was to make chairs according to the specifications and then fix the same in the auditorium, that the contract was a composite contract for fabrication, supply and erection of the auditorium chairs and that, therefore, it was a works contract and the turnover relating to the same could not be included in the taxable turnover. In this connection, he referred to the decision .....

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..... der an obligation to erect the chairs in the auditorium and unless that also was done, the work was not complete and it will not be entitled to be paid and that, therefore, it would amount to a works contract. We are unable to discern any clause in the special terms and conditions of the tender suggesting any obligation of fixing the auditorium chairs in the auditorium building. The learned counse .....

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..... s particular case. In these circumstances, we are unable to hold that the contract in this case was a composite contract for the sale of the chairs as also the erection of the same in the auditorium, making it a works contract. This revision is, therefore, liable to be dismissed and it is accordingly dismissed with costs. Counsel's fee Rs. 200. Petition dismissed.
Case laws, Decisions, Judge .....

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