( 1 ) THE short question for consideration is whether a contract for supply, erection and commissioning of a boiler is a contract for sale or a works contract. Despite adjudication by the Courts in several cases whether any given transaction is a contract for sale or a works contract, no definite or fixed principles are evolved to determine the nature of the transaction. If we may say so, the only settled principle is that each case depends upon the facts of that case. Nevertheless, Courts have laid down the board guidelines to be borne in mind while determining this question.

( 2 ) THE facts may now be briefly stated :the petitioner is a dealer in reconditioned second-hand boilers at Tenali. He purchases condemned boilers, mostly from Indian Railways, reconditions them and undertakes supply, erection and commissioning as per the orders of the customers. For the assessment year 1974-75 he claimed exemption on a turnover of Rs. 1,00,228 stating that the amount represented receipts for executing works contracts. All the authorities under the Sales Tax Act including the Appellate Tribunal rejected the claim of the petitioner and held that the transactions in question ar