CARL STILL G. m. b. H. & ANOTHER vs THE STATE OF BIHAR AND OTHERS

The Supreme Court held that the contract dated December 19, 1953, between the appellant and an Indian company was an entire and indivisible contract for construction, not a contract for the sale of materials. The Court interpreted the Bihar Sales Tax Act, 1947, and determined that the materials supplied under the contract did not constitute a sale, thus the appellant was not liable for sales tax. The High Court's dismissal of the writ petition was overturned, affirming that the sales tax authorities could not levy tax on the appellant for the supply of materials as if they were sold.