https://www.taxtmi.com/caselaws?id=100728 The Supreme Court of India held that the respondent, a contractor, was liable to pay sales tax for supplying and fixing wooden windows, doors, frames, and painting during construction. The Court determined the contract as a single and indivisible works contract, with property passing upon installation. The High Court found the writ petition maintainable under Article 226 due to an illegal tax levy. The Supreme Court upheld the High Court's decision, emphasizing the passing of chattel as the key factor in determining tax liability. The appeal was dismissed with no costs awarded. en-us Thu, 31 Jul 1969 00:00:00 +0530 Mon, 19 May 2014 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100728 The Supreme Court of India held that the respondent, a contractor, was liable to pay sales tax for supplying and fixing wooden windows, doors, frames, and painting during construction. The Court determined the contract as a single and indivisible works contract, with property passing upon installation. The High Court found the writ petition maintainable under Article 226 due to an illegal tax levy. The Supreme Court upheld the High Court's decision, emphasizing the passing of chattel as the key factor in determining tax liability. The appeal was dismissed with no costs awarded. Case-Laws VAT and Sales Tax Thu, 31 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100728