https://www.taxtmi.com/caselaws?id=149935 The High Court determined that the repairing work done by the assessee constituted indivisible works contracts, not composite contracts for labor and material sales. The Court emphasized the essential nature of the contract in determining tax liability, highlighting the billing process and precedent cases. As the contracts were deemed works contracts, the department's appeal was dismissed, and costs were imposed on the department. This judgment clarifies the distinction between works contracts and composite contracts, providing a comprehensive legal analysis in resolving the tax dispute. en-us Sat, 21 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 14:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149935 The High Court determined that the repairing work done by the assessee constituted indivisible works contracts, not composite contracts for labor and material sales. The Court emphasized the essential nature of the contract in determining tax liability, highlighting the billing process and precedent cases. As the contracts were deemed works contracts, the department's appeal was dismissed, and costs were imposed on the department. This judgment clarifies the distinction between works contracts and composite contracts, providing a comprehensive legal analysis in resolving the tax dispute. Case-Laws VAT and Sales Tax Sat, 21 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149935