https://www.taxtmi.com/caselaws?id=101461 The Supreme Court held that the contract for the supply and installation of rolling shutters constituted a works contract, not a sale of goods. The shutters, being permanent fixtures, were fabricated, transported, and installed as integral parts of the building. The Court emphasized the indivisibility of the contract, involving both materials and labor for a lump sum, and ruled in favor of the assessee, setting aside the High Court's order and awarding costs to the appellant. en-us Tue, 08 Mar 1977 00:00:00 +0530 Mon, 19 May 2014 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101461 The Supreme Court held that the contract for the supply and installation of rolling shutters constituted a works contract, not a sale of goods. The shutters, being permanent fixtures, were fabricated, transported, and installed as integral parts of the building. The Court emphasized the indivisibility of the contract, involving both materials and labor for a lump sum, and ruled in favor of the assessee, setting aside the High Court's order and awarding costs to the appellant. Case-Laws VAT and Sales Tax Tue, 08 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101461