https://www.taxtmi.com/caselaws?id=164716 The revision case involved a dispute over tax liability on inter-State sales in works contracts for the assessment year 1991-92. The applicant contested the tax imposition on the material value of goods used in the works contract, arguing against separating the contract into goods supply and installation expenses. Relying on legal principles from the Gannon Dunkerley & Co. case, the revision emphasized the indivisibility of works contracts for tax purposes. The revision succeeded in setting aside the Tribunal's order and ruling in favor of the applicant against the Department's demand for Central sales tax on inter-State sales within the works contract. en-us Mon, 21 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164716 The revision case involved a dispute over tax liability on inter-State sales in works contracts for the assessment year 1991-92. The applicant contested the tax imposition on the material value of goods used in the works contract, arguing against separating the contract into goods supply and installation expenses. Relying on legal principles from the Gannon Dunkerley & Co. case, the revision emphasized the indivisibility of works contracts for tax purposes. The revision succeeded in setting aside the Tribunal's order and ruling in favor of the applicant against the Department's demand for Central sales tax on inter-State sales within the works contract. Case-Laws VAT and Sales Tax Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164716