JUDGMENT

Dipak Misra, J. [For R.M. Lodha, C.J.I, A.K. Patnaik, Sudhansu Mukhopadhaya, JJ. And himself]

Leave granted in all the special leave petitions.

2. By an order dated 13.2.2008 in Kone Elevator India Private Limited v. State of Tamil Nadu and others[(2010) 14 SCC 788], a three-Judge Bench of this Court, while dealing with the writ petition preferred by Kone Elevator India Pvt. Ltd. along with Special Leave Petitions, noted that the question raised for consideration in the said cases is whether manufacture, supply and installation of lifts is to be treated as “sale” or “works contract”, and a three-Judge Bench, in State of A.P. v. Kone Elevators (India) Ltd.[ (2005) 3 SCC 389], had not noticed the decisions rendered by this Court in State of Rajasthan v. Man Industrial Corporation Ltd.[ (1969) 1 SCC 567], State of Rajasthan and others v. Nenu Ram[(1970) 26 STC 268 (SC)] and Vanguard Rolling Shutters and Steel Works v. Commissioner of Sales Tax[(1977) 2 SCC 250] and perceiving the manifest discord, thought it appropriate that the controversy should be resolved by the larger Bench. Thereafter, keeping in view the commonality of the controversy in Civil Appeal No. 6285 of 2010 and