https://www.taxtmi.com/caselaws?id=158244 The expression "works contract" in section 2(m) of the Entry Tax Act was construed strictly and confined to contracts for construction or installation expressly covered by the provision, such as buildings, dams, bridges, factories, machinery or fittings. Drilling of tube wells on labour basis was held to have drilling as its dominant object and not to amount to construction of works or installation within the statutory language. Because the legislature had not specifically included tube-well drilling, the activity could not be brought within the definition by implication. The issue was therefore decided in favour of the assessee. en-us Thu, 22 Feb 1996 00:00:00 +0530 Fri, 18 Oct 2013 16:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158244 The expression "works contract" in section 2(m) of the Entry Tax Act was construed strictly and confined to contracts for construction or installation expressly covered by the provision, such as buildings, dams, bridges, factories, machinery or fittings. Drilling of tube wells on labour basis was held to have drilling as its dominant object and not to amount to construction of works or installation within the statutory language. Because the legislature had not specifically included tube-well drilling, the activity could not be brought within the definition by implication. The issue was therefore decided in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 22 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158244