Judgment

Kapadia, J.—The question involved in this civil appeal filed by the department is - whether contracts entered into and executed by the assessee were contracts for sale and not works-contract.

2. M/s Kone Elevators (India) Ltd. (hereinafter referred to as “the assessee”) is a unit of M/s Kone Corporation, Finland who are one of the pioneers in the manufacture of ­­Hi-tech New Generation Elevators in the world. M/s Kone Corporation, Finland has its operations spread over 37 countries in the world. The assessee herein is a registered dealer falling in the jurisdiction of the Commercial Tax Officer, R.P. Road Circle, Secunderabad, having its head office at 50, Vanagaram Road, Aynambakkam, Madras, with branches at Vijaywada and Vizag. The assessee filed monthly returns in form A-2 for the months of April and May, 1995. It was assessed by the said Commercial Tax Officer provisionally for the period 1.4.1995 to 31.5.1995 and for the period from 1.6.1995 to 31.7.1995 under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to for the sake of brevity as “the 1957 Act”). The said two provisional assessments were made by the Commercial Tax Officer vide orders dated 19