Judgement

SHAH, J.: The respondent carries on the business of fabricating "steel doors, windows, sashes and other goods". On April 20, 1957, the respondent submitted in pursuance of an invitation by the Executive Engineer, Ajmer Central Division, its tender for providing and fixing "S. H. Windows W Type", "S. H. Windows W1" type, "T. H. Windows" & "Composite Windows" of certain sizes "in accordance with the specifications, designs, drawing and instructions". The tender was accepted and the respondent carried out the contract.

2. The Sales Tax Officer B Circle, Jaipur City-, included in the taxable turnover of the respondent Rs. 23480 received under the contract. He held that the contract with the Executive Engineer was one of sale of goods and the respondent had with a view to promote sales of foods manufactured by it "voluntarily offered to fit" the goods and had made no separate charge for that service. The Deputy Commissioner Excise and Taxation in appeal held that from the acceptance of the tender, two contracts resulted: one for providing doors and windows and another for "fixing" those doors and windows in a specified building, and that the price of the goods supplied, bu