https://www.taxtmi.com/caselaws?id=101745 The Supreme Court held that the contract for the fabrication, supply, erection, and installation of rolling shutters was a contract for work and labour, not a contract for sale. The court emphasized the integral nature of the erection and installation in the contract, determining that these services were fundamental to the creation of the rolling shutters. As a result, the court allowed the appeal, set aside the High Court's judgment, and ruled in favor of the assessee, directing the State to bear the costs of the assessee throughout. en-us Tue, 12 Sep 1978 00:00:00 +0530 Mon, 19 May 2014 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101745 The Supreme Court held that the contract for the fabrication, supply, erection, and installation of rolling shutters was a contract for work and labour, not a contract for sale. The court emphasized the integral nature of the erection and installation in the contract, determining that these services were fundamental to the creation of the rolling shutters. As a result, the court allowed the appeal, set aside the High Court's judgment, and ruled in favor of the assessee, directing the State to bear the costs of the assessee throughout. Case-Laws VAT and Sales Tax Tue, 12 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101745