RAJAGOPALAN, J.

The assessee was assessed to sales tax on a turnover of Rs. 9, 07, 053-1-0 plus Rs. 79, 218-0-3. The first item represented the charges levied by the assessee for retreading the old tyres of customers. The second item represented the sales tax he collected from those customers and remitted to the Government under section 8-B of the Sales Tax Act.

The limited question at issue before us is whether the assessee is liable to sales tax on this aggregate sum. In view of our decision in T.R.C. No. 233 of 1956 etc., (Since reported as Sundaram Motors (Private) Ltd. v. The State of Madras we have to hold that there was no element of sale in the work carried out by the assessee on behalf of the customers in retreading old tyres. They may be contracts for carrying out works. But there was no element of sale. In the absence of sale there can be no liability to pay sales tax. The levy of the sales tax on this amount will be set aside. That was all the subject-matter of the revision petition.

The revision petition is allowed to this extent. No order as to costs.

Petition partly allowed.