Judgment

GROVER

( 1 ) THIS is an appeal by certificate from a judgment of the rajasthan High Court involving the question whether the respondent was liable to pay sales tax for supplying and fixing wooden windows and doors together with frames and painting them when the construction of the police lines building took place at a place called Pali.

( 2 ) THE respondent is an approved contractor of the Public Works Department of the State. Tenders were invited by the Chief Engineer for doing the work mentioned above in April or May, 1958. The respondents tender being the lowest was accepted by the Executive Engineer by means of a letter dated July 17, 1958, wherein it was stated "the chowkhats will have to be supplied and fixed at site along with the masonry work". The amount which was payable for the entire work was Rs. 1,81,528. While making the assessment for the year 1959-60 the Sales Tax Officer was of the view that the total sales made by the respondent amounted to Rs. 1,97,212. The position taken up by the respondent was that the making of doors and windows as also the frames was a part of a single and indivisible works contract and as such no tax was payable. The Sales Tax Office