The distinction between a contract for work or service and a contract for sale, has been summarised by the Supreme Court, in
A. Safdarjung Sugar Mills Ltd. v. The State of Mysore & Others, AIR 1972 SC 87
B. New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Bihar, AIR 1963 SC 1207
C. Chhittermal Narain Dass v. Commissioner of Sales Tax, Uttar Pradesh, AIR 1970 SC 2000
D. Commissioner of Sales Tax, Madhya Pradesh v. Purshottam Premji, 1970(2) STC 287
Answer: Option D

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