[Writ Petition (C) No. 232 of 2005]. By an order dated 13.2.2008 in Kone Elevator India Private Limited v. State of Tamil Nadu and others[1], a three-Judge Bench of this Court, while dealing with the writ petition preferred by Kone Elevator India Pvt. Ltd. along with Special Leave Petitions, noted that the question raised for consideration in the said cases is whether manufacture, supply and installation of lifts is to be treated as "sale" or "works contract", and a three-Judge Bench, in State of A.P. v. Kone Elevators (India) Ltd.[2], had not noticed the decisions rendered by this Court in State of Rajasthan v. Man Industrial Corporation Ltd.[3], State of Rajasthan and others v. Nenu Ram[4] and Vanguard Rolling Shutters and Steel Works v. Commissioner of Sales Tax[5] and perceiving the manifest discord, thought it appropriate that the controversy should be resolved by the larger Bench. Thereafter, keeping in view the commonality of the controversy in Civil Appeal No. 6285 of 2010 and other Special Leave Petitions, they were tagged with the originally referred matters. Thus, the matters are before us. The seminal controversy which has emerged in this batch of matters is whether a contract for manufacture, supply and installation of lifts in a building is a "contract for sale of goods" or a "works contract".
↧
