Judgment

T. L. VENKATARAMA AIYAR J. This is a petition under Art. 32 of the Constitution, and the question that is raised therein for our decision is as to the validity of certain provisions of the East Punjab General Sales, Tax Act (East Punj. XLVI of 1948), hereinafter referred to as the Act, imposing a tax on the supply of materials in construction works treating it as a sale.

2. It will be convenient at this stage to refer to the relevant provisions of the Act. Section 2 (c) defines "contract" as meaning,

"Any agreement for carrying out for cash or deferred payment or other valuable consideration, -

(i) the construction, fitting out, improvement, or repair of any building, road, bridge or other immovable property; or

(ii) the installation or repair of any machinery affixed to a building or other immovable property . . . . . ."

"Dealer" is defined in S. 2 (d) as any person engaged in the business of selling or supplying goods. Section 2 (h) defines "sale" as meaning "any transfer of property in goods for cash or deferred payment or other valuable consideration, including a transfer of property in goods involved in the execution of a contract . . . . . . ." "Turnover" is defined in S.