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In a building contract which is one, entire and indivisible there is no sale of goods
Case Law Details
- Case Name
- Gannon Daunkerley & Co. & Ors. Vs. State Of Rajasthan & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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In Gannon Dunkerley and Co. and others Vs. State of Rajasthan and others Supreme Court held that in a building contract which is one, entire and indivisible there is no sale of goods, and it is not within the competence of the Provisional Legislature under Entry 48 to impose a tax on the supply of materials used in the contract treating it as sale;
Supreme Court of India
CASE NO. Appeal (civil) 4861-64 of 1992
GANNON DAUNKERLEY & CO. & ORS.
Vs.
STATE OF RAJASTHAN & ORS.
Date of Judgment : 17/11/1992
BENCH: M.H. Kania C.J. & J.S. Verma & S.C. Agrawal &...




