MAHENDRA ELECTRIC WORKS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The parties are agreed that the question referred to us by the Tribunal should be answered :

(2.) The transactions in question entered into by the Applicants were divisible contracts, partly contracts of sales of goods and partly contracts for work and labour, and that in respect of the amounts received by the Applicants under such contracts 80 per cent of the amount, namely, 80 per cent of Rs. 29,360.25 P., received in respect of bill No. MC/54 and mentioned in the third column of the statement of the case represents the price of goods sold and delivered, and 20 per cent of the said amount mentioned in the third column represents charges for work and labour and that in respect of the other transactions mentioned in the statement of the case, 85 per cent of the amounts mentioned in the said third column of the statement of the case represents the price received by the Applicants for goods sold and 15 per cent thereof for charges for work and labour.

(3.) There will be no order as to costs of the Reference.