TMI Blog1984 (6) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioner to the customers would amount to sale under the Karnataka Sales Tax Act, 1957. 2.. All the authorities below have held that the supply of photostat copies amounts to sale. The unreasonableness, if not the absurdity, of this view could be well presented by a mere narration of the facts. Smt. B. Girija, the petitioner, is the owner of a xerox machine with the establishment ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the turnover of the petitioner is made up of the amounts collected from the customers as labour charges towards developing and printing of photostat copies and the cost of the material used for taking such copies. It is a matter of common experience that persons go to the xerox establishment not with a view to buy duplicate of their documents but get copies made of their documents. It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice, it is possible that articles may have to be used by the person executing the work, and property in such articles or materials may pass to the other party. That would not necessarily convert the contract into one of sale of those materials. In every case, the court would have to find out what was the primary object of the transaction and the intention of the parties while entering into it..." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttel to the buyer. Where however the main object of work undertaken by the payee of the price was not the transfer of chattel qua chattel, the contract is one of work and labour. The test is, whether or not the work and labour bestowed end in anything that can properly become the subject of sale; neither the ownership of the materials, nor the value of the skill and labour as compared with the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court came to the conclusion that the orders were specifically for printing and supplying of tickets and the contract was, therefore, for the purchase of tickets printed in the assessee's press. In our opinion, this case stands entirely on a different footing and has no relevance to the facts of the case before us. In the result, we allow these revision petitions and set aside the orders of al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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