VANGUARD ROLLING SHUTTERSAND STEEL WORKS LTD. vs COMMISSIONER OF SALES TAX, U.P.

The Supreme Court held that the contract in question was a works contract and not merely a contract for the sale of goods, thus exempting it from sales tax. The Court established that the nature of a contract as a works contract depends on the facts of each case, emphasizing that when materials are affixed to immovable property, they become permanent fixtures indicative of a works contract. The High Court's ruling that the assessee was liable for sales tax was overturned, affirming that the transaction was not exigible to tax.