https://www.taxtmi.com/caselaws?id=128583 Air-conditioning and allied installation contracts were treated as composite, indivisible works contracts for a lump sum, with materials supplied in execution of the work; on that basis, the turnover was held outside the sales tax charging provision and exempt from tax. The revisional jurisdiction was also held to be confined to the questions of law raised in the original revision memorandum, so additional grounds could not be used to introduce a new turnover not originally challenged. The miscellaneous petition and the delay application were therefore not entertained and were rejected. en-us Fri, 12 Jul 1963 00:00:00 +0530 Mon, 08 Apr 2013 16:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128583 Air-conditioning and allied installation contracts were treated as composite, indivisible works contracts for a lump sum, with materials supplied in execution of the work; on that basis, the turnover was held outside the sales tax charging provision and exempt from tax. The revisional jurisdiction was also held to be confined to the questions of law raised in the original revision memorandum, so additional grounds could not be used to introduce a new turnover not originally challenged. The miscellaneous petition and the delay application were therefore not entertained and were rejected. Case-Laws VAT and Sales Tax Fri, 12 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128583