SHANKAR VITTAL MOTOR COLTD Vs. STATE OF MYSORE

JUDGEMENT

(1.) These cases raise identical questions of law. Hence they can be dealt with in one judgment.

(2.) From the arguments advanced at the Bar, the following questions of law arise for decision :-

(3.) One "The Shanker Vittal Motor Co., Ltd., Mangalore" is the petitioner in S.T.R.P. Nos. 57 and 58 of 1963. S.T.R.P. No. 57 of 1963 is directed against the order of assessment made in respect of the disputed turnover of the petitioner for the assessment year 1958-59. S.T.R.P. No. 58 is directed against the order of assessment on the disputed turnover of the petitioner for the assessment year 1959-60. The petitioner is a bus transport operator at Mangalore. It also deals in motor spare parts and accessories. It owns an automobile repairs workshop at Mangalore, wherein it constructs bodies of buses, lorries, vans etc., for agreed price, over the chassis supplied by its customers. Its "turnover" for the assessment year 1958-59 in respect of its body building transactions was Rs. 45,900 and Rs. 53,330 for the assessment year 1959-60. According to the Revenue, the assessee is liable to pay sales tax in respect of the "turnovers" in question. But, according to the assessee, the "turnovers" in question are not exigible to tax as they relate to "works contract".