STATE OF RAJASTHAN vs MAN INDUSTRIAL CORPORATION LTD.

The Supreme Court held that the contract for 'providing and fixing' window leaves was primarily a contract for rendering service rather than a sale of goods, thus the amount received was not subject to sales tax. The Court emphasized that the determination of whether a contract is for sale of goods or for service depends on the main object of the parties and the specific terms of the contract. The fixing of the windows required special technical skill and was integral to the completion of the contract, leading to the conclusion that property in the goods passed only upon their installation in the building.