SUNDARAM INDUSTRIES LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) IN all these four tax (revision) cases, the common question of law for decision by this Court is, whether on the facts and circumstances of the case, the Tribunal was justified in holding that the re-rubberising transactions of the assessee-petitioner were "sales" liable for levy of tax, and not works contract, entitled to exemption from the levy of sales tax.

(2.) T. C. (R) No. 967 of 1988 is with reference to the disputed turnover of Rs. 10, 38, 537 under the Tamil Nadu General Sales Tax act, 1959, for the assessment year 1980-81. T. C. (R) No. 968 of 1988 is with reference to the disputed turnover of Rs. 5, 73, 969 under the Central Sales tax Act, 1956, for the same assessment year 1980-81. T. C. (R) No. 969 of 1988 is with reference to the disputed turnover of Rs. 11, 38, 979. 22 under the tamil Nadu General Sales Tax Act, for the assessment year 1981-82. T. C. (R) No. 970 of 1988 is with reference to the disputed turnover of Rs. 4, 80, 042. 74 under the Central Sales Tax Act for the same assessment year 1981-82. [all the four proceedings relate to a period prior to the Constitution (Forty-sixty amendment) Act, 1982]. On the abovesaid question, all the authorities below, viz. , the assessing officer, the appellate authority and the Tribunal have concurrently held that they were "sales" chargeable to tax under the above referred to respective enactments.

(3.) ALONG with the said affidavit, a typical letter of enquiry from the customer, a typical quotation given by the assessee to the customer specifying the re-rubberising charges per roller, a typical bill that is raised by the assessee on the customer for re-rubberising charges after completing the work and a typical forwarding note, were also annexed. What is stated in the abovesaid affidavit and what is contained in the said annexures, make it clear that there was no agreement between the assessee on the one hand and the respective customers on the other hand, to transfer property in the abovesaid goods, viz. , rubber or anything connected with it, as such. So, one of the ingredients of sale is absent.