https://www.taxtmi.com/caselaws?id=246872 A contract covering design, manufacture, supply, erection, commissioning and handing over of cranes at site was treated as a composite works contract, not a pure sale, because the transaction was completed only upon erection and commissioning. The assessment was remitted for re-working of taxable turnover and labour/service deduction under the statutory scheme, as the assessee had not produced full books or adequate material to prove actual labour expenditure. The Tribunal's treatment of the additional telescopic spreader was left undisturbed and the assessment on that component was sustained. en-us Thu, 07 Nov 2013 00:00:00 +0530 Thu, 24 Apr 2014 10:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246872 A contract covering design, manufacture, supply, erection, commissioning and handing over of cranes at site was treated as a composite works contract, not a pure sale, because the transaction was completed only upon erection and commissioning. The assessment was remitted for re-working of taxable turnover and labour/service deduction under the statutory scheme, as the assessee had not produced full books or adequate material to prove actual labour expenditure. The Tribunal's treatment of the additional telescopic spreader was left undisturbed and the assessment on that component was sustained. Case-Laws VAT and Sales Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246872