DESAI, J. - Two questions have been referred to us by the Sales Tax Tribunal in this reference under section 34 of the Bombay Sales Tax Act of 1953, which are as follows :-

"1. Whether on the facts and in the circumstances of this case the applicants were dealers within the meaning of the Bombay Sales Tax Act, 1953, in respect of their activities as body-building contractors, and

2. Whether the transaction referred to in bill dated 29th June, 1955, is liable to the sales tax under the Bombay Sales Tax Act, 1953."

The applicants Messrs Mckenzies Limited execute engineering jobs such as building structures and body-building on motor chassis. They entered into a contract for the construction of 218 bodies with the Government of India. Under this contract the bodies were agreed to be supplied at the rate of Rs. 1,730 per body. In pursuance of this contract the applicant presented a bill for the five bodies supplied by them on the 29th June, 1956, for Rs. 8,650. Under section 27 of the Bombay Sales Tax Act of 1953 the applicant applied to the Collector for the determination of three questions : firstly, whether they were dealers within the meaning of that word as given in secti