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    <title>2008 (2) TMI 611 - Supreme Court</title>
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    <description>The case involved determining whether activities related to the manufacture, supply, and installation of lifts should be classified as a &quot;sale&quot; or a &quot;works contract.&quot; In the case of State of Andhra Pradesh v. Kone Elevators (India) Ltd., it was held that such contracts constituted a &quot;sale.&quot; However, conflicting views from previous decisions led to the matter being referred to a Constitution Bench for further examination and resolution. The Registry was directed to present the cases before the Constitution Bench for a comprehensive review and decision.</description>
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