https://www.taxtmi.com/caselaws?id=158892 An indivisible works contract that combines installation of plant or machinery with substantial civil construction remains a civil works contract where the project cannot be completed without integrated drainage, sewerage, foundation, RCC and allied construction. The composition scheme was framed for civil contracts of wide amplitude, not merely for building construction, and its scope covered such works. Applying that construction, the contracts for waste water treatment and sewage treatment plants were treated as civil works rather than mere fabrication and installation, and the petitioner was held entitled to the benefit of the composition scheme for both contracts. en-us Tue, 02 Apr 1996 00:00:00 +0530 Sat, 09 Nov 2013 11:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158892 An indivisible works contract that combines installation of plant or machinery with substantial civil construction remains a civil works contract where the project cannot be completed without integrated drainage, sewerage, foundation, RCC and allied construction. The composition scheme was framed for civil contracts of wide amplitude, not merely for building construction, and its scope covered such works. Applying that construction, the contracts for waste water treatment and sewage treatment plants were treated as civil works rather than mere fabrication and installation, and the petitioner was held entitled to the benefit of the composition scheme for both contracts. Case-Laws VAT and Sales Tax Tue, 02 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158892