https://www.taxtmi.com/caselaws?id=247338 A composite contract for the supply, assembly, commissioning and installation of lifts is treated as a works contract where the contractual terms show that supply and installation are inseparable. After the Forty-sixth Amendment, Article 366(29A)(b) permits taxation of the transfer of property in goods involved in execution of such a contract, and the dominant nature test is not determinative for this class of composite arrangements. The earlier view treating lift supply-and-installation contracts as a mere sale was overruled, and the legal position was settled in favour of works contract treatment for tax purposes. en-us Tue, 06 May 2014 00:00:00 +0530 Mon, 04 Nov 2024 10:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247338 A composite contract for the supply, assembly, commissioning and installation of lifts is treated as a works contract where the contractual terms show that supply and installation are inseparable. After the Forty-sixth Amendment, Article 366(29A)(b) permits taxation of the transfer of property in goods involved in execution of such a contract, and the dominant nature test is not determinative for this class of composite arrangements. The earlier view treating lift supply-and-installation contracts as a mere sale was overruled, and the legal position was settled in favour of works contract treatment for tax purposes. Case-Laws VAT / Sales Tax Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247338