COMMISSIONER OF COMMERCIAL TAXES, MYSOREBANGALORE vs HINDUSTAN AERONAUTICS LTD.

The Supreme Court held that the delivery of railway coaches by Hindustan Aeronautics Ltd. to the Railway Board constituted a sale under the Central Sales Tax Act, rejecting the argument that it was merely a works contract. The Court emphasized that the contract specified the manufacture and supply of coaches, with the under-frames being transferred free of cost, thus establishing a sale rather than a service. The appeal was dismissed, affirming the assessment order of the Commercial Tax Officer.