The appellants are licensed plumber and Sanitary Engineers. The Deputy Commercial Tax Officer, Nagercoil, brought in turnover of Rs. 63,591-30 as exigible to tax. On appeal the Appellate Assistant Commissioner, deleted from the above a turnover of Rs. 41,257-99 on the ground that there was no passing of property in the goods supplied by the appellants until the work involved was completed in accordance with the specification of the other party. The Board of Revenue, in revision disagreed with the reasoning of the Appellate Assistant Commissioner and brought to tax the turnover deleted by him and rested its conclusion on the decision in Udani Engineering Co. v. State of Madras1 .

Aggrieved by the order of the Board of Revenue, the assesses have filed this appeal. Mr. S. Swaminathan contends that by reason of the subsequent pronouncements of the Supreme Court and in particular the decision of this Court in General Electric Co. of India Private Ltd. v. Government of Madras2, the Board has not applied the principles whereby tax is exigible in works contracts and that the deletion of the turnover by the Appellate Assistant Commissioner is in order. In order to appreci