https://www.taxtmi.com/caselaws?id=162854 Classification of a works contract for fabrication and installation of a central air-conditioning plant turned on whether the installation fell within the composition schedule entry for air-conditioners or the broader entry for plant and machinery. The Gujarat High Court treated the air-conditioning entry as the more specific provision, relying on the statutory scheme, the ordinary meaning of the terms, and the technical character of the system. It found no reliable common-parlance basis to separate an air-conditioning plant from air-conditioner installations for this purpose. The contract was therefore classified under the air-conditioner entry, attracting composition tax at 15 per cent rather than the lower rate under the plant-and-machinery entry. en-us Mon, 04 Sep 2006 00:00:00 +0530 Sat, 11 Apr 2015 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162854 Classification of a works contract for fabrication and installation of a central air-conditioning plant turned on whether the installation fell within the composition schedule entry for air-conditioners or the broader entry for plant and machinery. The Gujarat High Court treated the air-conditioning entry as the more specific provision, relying on the statutory scheme, the ordinary meaning of the terms, and the technical character of the system. It found no reliable common-parlance basis to separate an air-conditioning plant from air-conditioner installations for this purpose. The contract was therefore classified under the air-conditioner entry, attracting composition tax at 15 per cent rather than the lower rate under the plant-and-machinery entry. Case-Laws VAT and Sales Tax Mon, 04 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162854