Judgement

KHANNA, J. :- Wheather the supply for consideration by an assessee of bus bodies constructed and fitted to chassis provided by the customers amounts to sale chargeable to sales tax is the short question which arises for determination in these five civil appeals Nos. 2229, 2230 and 2231 of 1969 and 290 and 291 of 1970. Appeals Nos. 2229, 2230 and 2231 of 1969 have been filed on certificate by T. V. Sundram Iyengar & Sons Pvt. Ltd. Madurai against the judgment of the Madras High Court. The order two appeals have been filed on certificate by the Commissioner of Commercial Taxes Mysore against the judgment of the Mysore High Court. This judgment would dispose of all the five appeals.

2. The matter relates in the three appeals against the judgment of the Madras High Court to assessment years 1955-56, 1956-57 and 1957-58. The Appellate Assistant Commissioner and the Appellate Tribunal held that the appellant company was liable to pay sales tax under the madras General Sales Tax Act, 1939 in respect of bus bodies constructed and fitted by it to chassis provided by the customers. On the matter having been taken up in revision by the appellant company to the High Court, the High Cou