TMI Blog1991 (6) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Tribunal, Ahmedabad, while acting under section 69 of the Gujarat Sales Tax Act, 1969. 3.. The facts and circumstances under which the reference came to be made to this Court may be put as under: The assessee was engaged at the relevant time in the business of fabricating and mounting the bodies on the chassis of public carriers, etc., belonging to the customers. On March 13, 1980, the assessee had sent an application under section 62 of the Act to the Deputy Commissioner, Sales Tax, Ahmedabad, seeking determination as to whether the fabricating and mounting of the body on the chassis supplied by a particular purchaser, namely M/s. Jivanbhai N. Patel, according to the design furnished by him and evidenced by Bill No. 1/3 of October 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Builders [1976] 38 STC 176 (SC). After having compared the principles laid down in the abovesaid cases the authorities below had come to the abovesaid conclusion. 5.. Mr. Rawal the learned counsel who appears on behalf of the assessee before us has urged that looking to the facts and circumstances of the case the instant transaction would be a transaction of a works contract and would not amount to a sale of the built body. On the other hand the learned counsel Ms. Doshit appearing on behalf of the revenue has urged that the facts and circumstances of the case would go to show that this is a transaction of pure sale. 6.. The learned counsel Mr. Rawal who appears on behalf of the assessee has invited our attention to the Mysore High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he property in the materials used by the assessee in constructing the body never passed to the customer during the course of construction. It is also laid down that it was only when the complete bus with the body fitted to the chassis was delivered to the customer that the property in the bus body would pass to the customer. It is therefore clearly laid down by the Supreme Court that, thus the supply of the bodies constituted a sale and the assessee were liable to the sales tax. 8.. It appears clearly that the facts of the case on hand are akin to the facts of the abovesaid Supreme Court decision. This position become eloquently clear when a reference is made to two documents on record which have been referred to in the orders pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fitted body to the chassis was delivered to the customer. In view of this position the Supreme Court has reached the conclusion that the supply of bodies constitute a sale and the assessees were liable to sales tax. It is true that Mysore High Court in the decision of Shankar Vittal Motor Co. Ltd. [1964] 15 STC 771 has taken a different view but the law seems to be settled by the Supreme Court decision. In view of this position it becomes clear that the sales tax authorities, including the Tribunal were perfectly justified in coming to the conclusion that the transaction was liable to tax under the Gujarat Sales Tax Act, 1969. In view of this position the question referred to this Court requires to be decided in affirmative and against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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