BERI, J.—The Board of Revenue for Rajasthan has made this reference under sec. 15(1) of the Rajasthan Sales Tax Act, 1954 (Act XXIX of 1954) for the opinion of this Court whether on a true construction of the terras of the contract entered in between the Man Industrial Corporation Ltd., Jaipur (hereinafter called the assessee) and the President of India the transaction amounted to a sale liable to sales tax.

2. Facts necessary for the disposal of this reference briefly stated are these:

The assessee, which is a public limited company, carries on the business of fabricating steel doors, windows, sashes and works of allied nature at Jaipur. It entered into a contract with the president of India through the Central Public Works Department, Ajmer, for providing and fixing windows of four different specifications in the building constructed to house the office of the Accountant General at Jaipur. While offering to execute the work assessee indicated as one of its conditions that besides the costs of the work he will charge sales tax extra. The Executive Engineer disputed this saying that no liability of sales tax arose where the goods were purchased for the use of the Government and insi

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