Supreme Court Upholds Respondent's Appeal in Sales Tax Classification: Contract for Providing and Fixing Steel Windows Held as Service Contract, Not Taxable as Sale of Goods. The Main Object Test, Gathered from Terms, Circumstances, and Trade Custom, Dictates that the Transaction Was Primarily for Rendering Service.
4 Feb 1969The dispute arose under sales tax law in Rajasthan. The respondent, M/s. Man Industrial Corporation Ltd., was a fabricator of steel windows. It submit...
