(F)

In light of the said discussion, this Court concluded that the transfer of any goods

in sub-clauses (a) to (f) of Clause (29A) of Article 366 of the Constitution is by way of a

deeming provision i.e., a deemed sale. This Court however, cautioned that the levy of

sales tax after the 46th Amendment to the Constitution of India has to still comply with

the restrictions imposed under Articles 286 and 269 of the Constitution.

(G)

Later a three-judge Bench of this Court in State of A.P. v. Kone Elevators [(2005)

3 SCC 389 = 2005 (181) E.L.T. 156 (S.C.)] had taken the view that a contract for

31

manufacture, supply and installation of lifts is a “sale” and the entire value of the

consideration can therefore be taxed under the sales tax law. However, the matter was

subsequently referred to a Larger Bench to review the issue afresh. This Court, on re-

hearing the matter referred to it, in Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu

[(2014) 7 SCC 1 = 2014 (34) S.T.R. 641 (S.C.) = 2014 (304) E.L.T. 161 (S.C.)], observed that

the installation obligation in a contract for manufacture, supply and installation of lift is

not merely incidental, but was a profound part of the entire con