{"id":94314,"date":"1963-04-05T00:00:00","date_gmt":"1963-04-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-b-gosain-vs-state-of-orissa-on-5-april-1963"},"modified":"2016-03-07T11:35:55","modified_gmt":"2016-03-07T06:05:55","slug":"c-b-gosain-vs-state-of-orissa-on-5-april-1963","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-b-gosain-vs-state-of-orissa-on-5-april-1963","title":{"rendered":"C. B. Gosain vs State Of Orissa on 5 April, 1963"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">C. B. Gosain vs State Of Orissa on 5 April, 1963<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1967 AIR  767, \t\t  1964 SCR  (2) 879<\/div>\n<div class=\"doc_author\">Author: A Sarkar<\/div>\n<div class=\"doc_bench\">Bench: Sarkar, A.K.<\/div>\n<pre>           PETITIONER:\nC. B. GOSAIN\n\n\tVs.\n\nRESPONDENT:\nSTATE OF ORISSA\n\nDATE OF JUDGMENT:\n05\/04\/1963\n\nBENCH:\nSARKAR, A.K.\nBENCH:\nSARKAR, A.K.\nDAS, S.K.\nHIDAYATULLAH, M.\n\nCITATION:\n 1967 AIR  767\t\t  1964 SCR  (2) 879\n\n\nACT:\nSales  Tax-Contract  for Manufacture and supply\t of  bricks-\nBricks\tmanufactured and supplied according to contract\t and\npayment received- Contractor whether liable to sales tax  on\nbricks\tSupplied-  Transfer of property in  the\t bricks-What\nconstitutes  Sale-Orissa Sales Tax Act, 1947 (Orissa  14  of\n1947).\n\n\n\nHEADNOTE:\nThe appellant manufactured and supplied a large quantity  of\nbricks\tto  a  company under a\tcontract  according  to\t the\nspecifications contained in it.\t The contract provided\tthat\nland would be given by the company to the appellant free for\nproviding earth for the manufacture of the bricks.\nHeld that the supplies constituted a sale of goods and\twere\nliable\tto be subjected to sales tax.  The proper  interpre-\ntation\tof the contract was that the earth supplied  by\t the\ncompany\t to the appellant became the latter's  property\t and\nthat  the bricks that the appellant manufactured  were\talso\nhis  property  and these brick,; were what he  sold  to\t the\ncompany\t under\tthe  contract  and  the\t contract  was\tnot,\ntherefore, one only for labour supplied or work done.\nP.A. Raju Chettiar v. The State of Madras, [1955] 6 S. T.\nC. 1 3 1, distinguished.\nNor  was the contract one of work done and materials  found.\nWhether\t a contract is one of work done and materials  found\nor one for sale of goods depends on its essence.  If not  of\nits   essence  that  a\tchattel\t should\t be   produced\t and\ntransferred  as\t a chattel,, then it may he a  contract\t for\nwork done and materials found and not a contract for sale of\ngoods.\t The  contract in this case no\tdoubt  required\t the\nappellant to bestow a certain amount of skill and labour  in\nthe  manufacture  of bricks but the object of  the  contract\nnevertheless  remained the delivery of bricks  manufactured,\nas chattel.\nP.   A. Raju Chettiar v. The State of Madras, [1955] 6\tS.T.\nC.  131, Clay v.     Yates (1856) 1 H &amp; N. 73,\tRobinson  v.\nGraves, [1935] 1 K. B. 579, Grafton v. Armitage, [1845]\n880\n2 C. B.336 and J. Marcel (Furriers) Ltd. v. Tapper, (1953) 1\nAll.  E. R. 15, referred to.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>CIVIL  APPELLATE JURISDICTION : Civil Appeals Nos. 41 to  49<br \/>\nof 1962.\n<\/p>\n<p>Appeals\t by  special  leave from the.&#8217;\tjudgment  and  order<br \/>\ndated&#8217;\tJuly 23, 1959, of the Orissa High Court in O. J.  C.<br \/>\nNo&#8217; 33 of 1959.\n<\/p>\n<p>A.Ranganadham  Chetty, B. D. Dhawan,, S. K. Mehta and  K.<br \/>\nL, Mehta, for the appellant.\n<\/p>\n<p>C  .  K. Daphtary, Attorney-General for India, R.  Ganapathy<br \/>\nIyer and R. N. Sachthey, for the respondents.<br \/>\n1963.  April 5. The Judgment of the Court was delivered by<br \/>\nSARKAR\tJ.-The appellant had entered into a contract with  a<br \/>\ncompany\t called the Hindusthan Steel Private Ltd.,  for\t the<br \/>\nmanufacture  and  supply of bricks at  Rourkela\t in  Orissa.<br \/>\nLarge  quantities of bricks were manufactured  and  supplied<br \/>\nunder  the contract and the appellant received\tpayment\t for<br \/>\nthem.  The respondent State assessed the appellant to  sales<br \/>\ntax  under the Orissa Sales Tax Act, 1947 on these  supplies<br \/>\non the basis that they were sales.  The appellant  contended<br \/>\nthat  the contract was only for labour or for work done\t and<br \/>\nmaterial  found,  and that there was really no sale  of\t any<br \/>\ngoods  on which the tax could be levied.  He moved the\tHigh<br \/>\nCourt  of Orissa for a write of mandamus directing the\tres-<br \/>\npondent\t  State\t not  to  assess  or  levy  the\t tax.\t The<br \/>\napplication  was rejected in limine by the High Court.\t The<br \/>\nappellant has now come to this Court in further appeal.<br \/>\nNow a sale which can be taxed under the Act has been defined<br \/>\nas &#8220;Any transfer of property in<br \/>\n<span class=\"hidden_text\"> 881<\/span><br \/>\ngoods  for  cash  or  deferred\tpayment\t or  other  valuable<br \/>\nconsideration.&#8221;\t The point at issue is whether the  contract<br \/>\nwas  for  a  transfer of property in  the  bricks  from\t the<br \/>\nappellant to the Company for a consideration.<br \/>\nIt is said that the bricks were made out of earth  belonging<br \/>\nto the Company and, therefore, the bricks had all along been<br \/>\nits  property and there could be no transfer of property  in<br \/>\nthem  to it.  This contention is founded on a clause in\t the<br \/>\ncontract  which says., &#8220;land will be given free&#8221;  and  which<br \/>\nwas  apparently intended to make the earth available to\t the<br \/>\nappellant for making the bricks.\n<\/p>\n<p>We  are\t unable to agree that this clause  proved  that\t the<br \/>\nearth  all  along continued to belong to  the  Company.\t  It<br \/>\nseems to us that when the clause said, &#8220;land will be given&#8221;,<br \/>\nit  meant that the property in the earth to be dug  out\t for<br \/>\nmaking the bricks would be transferred to the appellant.  It<br \/>\nmay  be presumed that it was understood that in quoting\t his<br \/>\nrate  for the bricks, the appellant would take into  account<br \/>\nthe free supply of earth for making the bricks.\t Again\twhat<br \/>\nwas  supplied  to the Company by the appellant was  not\t the<br \/>\nearth  which be got from it but bricks, which we think,\t are<br \/>\nsomething  entirely  different.\t  It  could  not  have\tbeen<br \/>\nintended  that the property in the earth would\tcontinue  in<br \/>\nthe Company in spite of its conversion into such a different<br \/>\nthing as bricks.  Further we find that the contract provided<br \/>\nthat  the bricks would remain at the appellant&#8217;s  risk\ttill<br \/>\ndelivery  to the Company.  Now, obviously bricks  could\t not<br \/>\nremain\tat  the\t appellant&#8217;s  risk  unless  they  were\t his<br \/>\nproperty.  Another clause provided that the appellant  would<br \/>\nnot be able to sell the bricks to other parties without\t the<br \/>\npermission of the Company.  Apperantly, it was\tcontemplated<br \/>\nthat without such a provision the appellant could have\tsold<br \/>\nthe bricks to others.\n<\/p>\n<p><span class=\"hidden_text\">882<\/span><\/p>\n<p>Now he could not sell the bricks at all unless they belonged<br \/>\nto him.\t Then we find that in the tender which the appellant<br \/>\nsubmitted and the acceptance of which made the contract,  he<br \/>\nstated,\t  &#8220;II\/we  hereby  tender  for  the  supply  to\t the<br \/>\nHindusthan Steel Private Ltd. of the materials described  in<br \/>\nthe  undermentioned memorandum&#8221;.  The  memorandum  described<br \/>\nthe materials as bricks, and also stated the &#8220;Quantities  to<br \/>\nbe  delivered&#8221;\tand the &#8220;Rate at which materials are  to  be<br \/>\nsupplied&#8221;.   All  these\t provisions plainly  show  that\t the<br \/>\ncontract  was  for  sale  of bricks.  If  it  were  so,\t the<br \/>\nproperty  in the bricks must have been in the appellant\t and<br \/>\npassed from him to the Company.\t The same conclusion follows<br \/>\nfrom another provision in the contract which states that  if<br \/>\nbricks\tare stacked in a specified manner &#8220;then 75%  of\t the<br \/>\nvalue  of the bricks at kiln site will be measured and\tpaid<br \/>\nThe balance of 25%&#8230; &#8230; will be paid finally when all\t the<br \/>\nbricks\thave  been  delivered Only full\t bricks\t as  finally<br \/>\ndelivered &#8230;&#8230; will be taken into account &#8221;<br \/>\nBefore we leave this part of the case we have to notice\t the<br \/>\ndecision in P. A. Raju Chettiar v. The State of Madras\t(1),<br \/>\nto which learned counsel for the appellant referred.  We  do<br \/>\nnot think however that it is of any assistance.\t That was  a<br \/>\ncase in which a merchant had delivered silver to workmen for<br \/>\nmanufacture  of\t utensils  and\tthe  workmen  returned\t the<br \/>\nmanufactured  utensils.\t It was held that there was no\tsale<br \/>\nof  the\t silver by the merchant to the workmen.\t It  was  so<br \/>\nheld  because the weight of the silver had been\t debited  to<br \/>\nthe  workmen  on  delivery  and\t credited  to  them  on\t the<br \/>\nmanufactured  goods being made over to the merchant and\t the<br \/>\nprice  of the silver had never been debited or\tcredited  to<br \/>\nthem.\tFurthermore,  the  workmen had been  paid  only\t the<br \/>\ncharges\t for their labour.  On these facts it could  not  be<br \/>\nsaid that the property in the silver had ever passed to\t the<br \/>\nworkmen.  The facts in the<br \/>\n(1)  [1955] 6 S. T. C, 131.\n<\/p>\n<p><span class=\"hidden_text\"> 883<\/span><\/p>\n<p>present\t case  are  different and for  the  reasons  earlier<br \/>\nmentioned,  justify the view that here there was a  transfer<br \/>\nof  the\t property  in  the earth to  the  appellant  by\t the<br \/>\nCompany.\n<\/p>\n<p>Learned counsel stressed the fact that the contract  nowhere<br \/>\nused  the  word sale in connection with the  supply  of\t the<br \/>\nbricks,\t in support of his argument that there was no  sale.<br \/>\nBut it is not necessary that to constitute a sale, the\tword<br \/>\n&#8216;sale&#8217;\thas  to be used.  We have sail enough to  show\tthat<br \/>\nunder  the contract there was a transfer of property in\t the<br \/>\nbricks\t for   consideration   and,   therefore,   a\tsale<br \/>\nnotwithstanding that the word &#8220;sale&#8217; was not used.<br \/>\nThe other argument of learned counsel for the appellant\t was<br \/>\nthat even if the earth of which the bricks had to be made be<br \/>\ntaken  to  have been transferred under the contract  to\t the<br \/>\nappellant, this was not a contract for sale of goods but one<br \/>\nof  work done and materials found.  A contract of this\tkind<br \/>\nis illustrated by the case of Clay v. Yates (1).  There\t the<br \/>\ncontract  was  to  print a book, the  printer  to  find\t the<br \/>\nmaterials including the paper.\tRobinson v. Graves (2),\t was<br \/>\nalso referred to.  There a person had commissioned an artist<br \/>\nto  paint  the portrait of a lady and it was held  that\t the<br \/>\ncontract was not for sale of goods though the artist had  to<br \/>\nsupply the paint and canvas and had to deliver the completed<br \/>\npicture.   In these cases in arriving at the view  that\t the<br \/>\ncontract was not for sale of goods the test that was applied<br \/>\nis,  what  was\tthe essence of the contract  ?\tWas  it\t the<br \/>\nintention of the parties in making the\t contract   that   a<br \/>\nchattel should be producedand  transferred as a\t chattel<br \/>\nfor a consideration? This test has now been accepted as\t of<br \/>\ngeneral\t application  to decide whether a contract  was\t for<br \/>\nsale  of goods or for labour supplied and  materials  found:<br \/>\nsee  Benjamin on Sales (8th ed.) p. 161 and Halsbury&#8217;s\tLaws<br \/>\nof England (3rd ed.) vol. 34, p. 6.\n<\/p>\n<p>(1) (1856) 1 H &amp; N 73,<br \/>\n(2) (1935) 1 K,B, 579,<br \/>\n<span class=\"hidden_text\">884<\/span><br \/>\nIt is true that the test will often be found to be difficult<br \/>\nof  application.   But\tno such\t difficulty  arises  in\t the<br \/>\npresent\t case.\tHere the intention of the parties in  making<br \/>\nthe  contract  clearly\twas that the  Company  would  obtain<br \/>\ndelivery of the bricks to be made by the appellant; it was a<br \/>\ncontract  for  the transfer of chattels qua  chattels.\t The<br \/>\nessence\t of  the contract was the delivery  of\tthe  bricks,<br \/>\nthough\tno  doubt they had to be manufactured to  a  certain<br \/>\nspecification.\t It  would  be absurd to  suggest  that\t the<br \/>\nessence of the contract was the work of manufacture and\t the<br \/>\ndelivery  of the bricks was merely ancillary to the work  of<br \/>\nmanufacture,  in the same way as the delivery of  the  paint<br \/>\nand the canvas were held to be ancillary to the contract  to<br \/>\npaint the portrait -in Robinson V. GraVes<br \/>\nThe  fact  that\t under the contract the\t bricks\t had  to  be<br \/>\nmanufactured  according\t to  certain  specifications,\tand,<br \/>\ntherefore,  the appellant had to bestow a certain amount  of<br \/>\nskill and labour in the manufacture of the bricks, does\t not<br \/>\naffect\tthe  question.\t That was not  the  essence  of\t the<br \/>\ncontract.   The object of the contract nonetheless  remained<br \/>\nthe  delivery  of bricks.  It has never\t been  doubted\tthat<br \/>\n&#8220;&#8216;the  claim of a tailor or a shoemaker is for the price  of<br \/>\ngoods  when  delivered,\t and  not for  the  work  or  labour<br \/>\nbestowed by him in the fabrication of them&#8221; : see Grafton v.<br \/>\nArmitage  (2) and J. Marcel (Furriers) Ltd. v.\tTapper\t(3).<br \/>\nThe  present case, therefore, must a fortori be one of\tsale<br \/>\nof goods.\n<\/p>\n<p>It  remains  now to notice a preliminary objection  to\tthis<br \/>\nappeal\traised by the respondent.  It was said\tthat  before<br \/>\nthe  High Court was moved under Art. 226 for the  writ,\t the<br \/>\nappellant had filed appeals against the orders of assessment<br \/>\nto  the Sales Tax Appellate Tribunal.  These appeals  failed<br \/>\nand the appellants application for an order on the Tribunal<br \/>\n(1) (1935) 1 K.B. 579.\t   (2) (1845) 2 C. B. 3 3.6.<br \/>\n\t\t(3) (1953) 1 All.  E.R. 15.\n<\/p>\n<p><span class=\"hidden_text\"> 885<\/span><\/p>\n<p>to  refer  to the High Court the question of law  raised  in<br \/>\nthis  appeal  was also rejected by the High Court.   It\t is,<br \/>\ntherefore,  said that this appeal is concluded by the  order<br \/>\nof the High Court last mentioned.  But it appears that\tthis<br \/>\nCourt  had  granted leave to appeal from  the  High  Court&#8217;s<br \/>\norder  refusing to issue the writ before the appeal  to\t the<br \/>\ntribunal  had  been  dismissed.\t The  appellant\t could\thave<br \/>\nappealed  from the High Court&#8217;s order refusing to  direct  a<br \/>\nreference  of  the question but he chose  to  prosecute\t the<br \/>\nappeal against the order in the petition for the writ  which<br \/>\nwould  have  given him the same relief.\t Either\t remedy\t was<br \/>\nopen to him and neither can be said in the circumstances  to<br \/>\nbe barred by the other.\n<\/p>\n<p>The  appeal however fails on the merits and it is  dismissed<br \/>\nwith costs.\n<\/p>\n<p>Appeal dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India C. B. Gosain vs State Of Orissa on 5 April, 1963 Equivalent citations: 1967 AIR 767, 1964 SCR (2) 879 Author: A Sarkar Bench: Sarkar, A.K. PETITIONER: C. B. GOSAIN Vs. RESPONDENT: STATE OF ORISSA DATE OF JUDGMENT: 05\/04\/1963 BENCH: SARKAR, A.K. BENCH: SARKAR, A.K. DAS, S.K. HIDAYATULLAH, M. CITATION: 1967 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-94314","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C. B. 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