https://www.taxtmi.com/caselaws?id=154044 The court determined that the contract for supply, erection, and commissioning of a boiler constituted a works contract rather than a sale contract. The court emphasized the indivisibility of the contract, with erection being an integral part, and ownership transferring only upon installation and operation of the boiler. The Appellate Tribunal's decision was overturned, ruling that the petitioner was not liable to pay sales tax. The tax revision case was allowed, lower Tribunal orders were set aside, and the petitioner was not required to pay sales tax, with no costs awarded and advocate's fee set at Rs. 150. en-us Sat, 17 Dec 1983 00:00:00 +0530 Mon, 05 Aug 2013 17:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154044 The court determined that the contract for supply, erection, and commissioning of a boiler constituted a works contract rather than a sale contract. The court emphasized the indivisibility of the contract, with erection being an integral part, and ownership transferring only upon installation and operation of the boiler. The Appellate Tribunal's decision was overturned, ruling that the petitioner was not liable to pay sales tax. The tax revision case was allowed, lower Tribunal orders were set aside, and the petitioner was not required to pay sales tax, with no costs awarded and advocate's fee set at Rs. 150. Case-Laws VAT and Sales Tax Sat, 17 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154044