SENTINEL ROLLING SHUTTERS & ENGINEERING CO. (P) LTD. vs COMMISSIONER OF SALES TAX, MAHARASHTRA

The Supreme Court held that the contract in question was a contract for work and labour, not a contract of sale, as the erection and installation of rolling shutters was integral to the contract. The Court emphasized that the rolling shutter only comes into existence as a commercial article once the component parts are fixed on the premises, thus establishing that there is no transfer of property until that point. The decision of the Sales Tax Tribunal was upheld, clarifying the nature of the contract under sales tax law.