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Case Law Details

Case Name : Gannon Daunkerley & Co. & Ors. Vs. State Of Rajasthan & Ors. (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 199

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