https://www.taxtmi.com/caselaws?id=163133 A turnkey contract to design, fabricate, erect and commission an effluent treatment plant was treated as an integrated works contract, not a separate supply of exempt bio-gas plant goods. The bio-gas plant formed only one component within the overall execution of the plant, and the parts and components used in that process could not be excluded from taxable turnover or penalty computation on the footing that the bio-gas plant was exempt. The claim for reduction of penalty to the extent of the alleged bio-gas plant value was rejected. en-us Wed, 10 Jan 2007 00:00:00 +0530 Mon, 24 Mar 2014 12:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163133 A turnkey contract to design, fabricate, erect and commission an effluent treatment plant was treated as an integrated works contract, not a separate supply of exempt bio-gas plant goods. The bio-gas plant formed only one component within the overall execution of the plant, and the parts and components used in that process could not be excluded from taxable turnover or penalty computation on the footing that the bio-gas plant was exempt. The claim for reduction of penalty to the extent of the alleged bio-gas plant value was rejected. Case-Laws VAT and Sales Tax Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163133