https://www.taxtmi.com/caselaws?id=154326 The High Court held that the agreements between M/s. Walchandnagar Industries Ltd. and M/s. Krishna Sahakari Sakhar Karkhana Ltd. were not an indivisible works contract but two separate contracts: one for the sale of machinery and equipment and the other for erection work. The judgment emphasized the clear and unambiguous terms of the contracts and the distinct separation of obligations and payments, leading to the conclusion that the contracts were divisible. The question was thus answered in favor of the revenue, and the respondents were ordered to bear the costs of the reference. en-us Fri, 02 Nov 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154326 The High Court held that the agreements between M/s. Walchandnagar Industries Ltd. and M/s. Krishna Sahakari Sakhar Karkhana Ltd. were not an indivisible works contract but two separate contracts: one for the sale of machinery and equipment and the other for erection work. The judgment emphasized the clear and unambiguous terms of the contracts and the distinct separation of obligations and payments, leading to the conclusion that the contracts were divisible. The question was thus answered in favor of the revenue, and the respondents were ordered to bear the costs of the reference. Case-Laws VAT and Sales Tax Fri, 02 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154326