In a building contract which is one, entire and indivisible there is no sale of goods

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 199

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