S.S.Dulat and A.N.Grover JJ.

1. Both these matters shall stand disposed of by this judgment. By an order dated 3rd May, 1961, this Court directed the Financial Commissioner under Section 22(3) of the East Punjab General Sales Tax Act, 1948 (to be referred to as the Act) to state the case and to refer it on the following questions of law :-

(a) Whether in the circumstances of the case, the contract of fitting and building the bodies on the chassis supplied by the customer, and the amount charged therefor could be said to constitute a sale within the definition of the word sale as given in the Punjab General Sales Tax Act, 1948 (Act 46 of 1948) ?

(b) Whether it was necessary to separately mention the items for the material to be used and for the labour involved so as to be entitled to the exemption ?

2. As the points of law involved in both the cases were the same, a single reference has been made.

3. The petitioner-firm deals in repair of motor-cars, trucks and old bodies and manufactures bodies on the chassis supplied by the customers. In the assessment years 1952-53 and 1953-54, the Assessing Authority held the firm liable to sales tax on the sale of such "bodies" fitted o