https://www.taxtmi.com/caselaws?id=156656 The Court upheld the Tribunal's decision that the works contract executed by the petitioner, involving the supply and installation of air-conditioners, was not subject to taxation as a composite works contract. It was determined that the charges for fixing the air-conditioners were divisible from the total consideration and constituted works incidental to the supply of air-conditioners. The Court found that the supply of additional components and installation services were ancillary to the main sale of air-conditioners, following the principles established in a Supreme Court decision. Consequently, the revision cases were dismissed, with no costs awarded. en-us Tue, 21 Jan 1992 00:00:00 +0530 Mon, 23 Sep 2013 14:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156656 The Court upheld the Tribunal's decision that the works contract executed by the petitioner, involving the supply and installation of air-conditioners, was not subject to taxation as a composite works contract. It was determined that the charges for fixing the air-conditioners were divisible from the total consideration and constituted works incidental to the supply of air-conditioners. The Court found that the supply of additional components and installation services were ancillary to the main sale of air-conditioners, following the principles established in a Supreme Court decision. Consequently, the revision cases were dismissed, with no costs awarded. Case-Laws VAT and Sales Tax Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156656