https://www.taxtmi.com/caselaws?id=246762 Classification of a works contract under the VAT schedule must be based on the actual nature and composite character of the work orders, not a broad label alone. Fabrication and erection of structural works under Entry 4 did not automatically cover glazing, ACP cladding, curtain walling, or interior cabin and partition work, and the record required an independent examination of each component. The distinction between composite contracts under Entries 22 and 23 also had to be applied on the basis of the constituent works. The Tribunal's contrary view lacked such analysis, so its orders were set aside and the matter was restored for fresh decision. en-us Tue, 04 Feb 2014 00:00:00 +0530 Thu, 09 Oct 2014 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246762 Classification of a works contract under the VAT schedule must be based on the actual nature and composite character of the work orders, not a broad label alone. Fabrication and erection of structural works under Entry 4 did not automatically cover glazing, ACP cladding, curtain walling, or interior cabin and partition work, and the record required an independent examination of each component. The distinction between composite contracts under Entries 22 and 23 also had to be applied on the basis of the constituent works. The Tribunal's contrary view lacked such analysis, so its orders were set aside and the matter was restored for fresh decision. Case-Laws VAT and Sales Tax Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246762