https://www.taxtmi.com/caselaws?id=165491 The value of electrical works must be included in the composite value of civil works contracts where the contracts show a single consolidated price for the entire work. Separate mention of the electrical component for convenience or valuation does not change the civil character of the contracts or justify excluding that component from compounding under section 7D. The operative effect is that the electrical works form part of the main contractual scope and are to be counted in the composite contract value. en-us Tue, 01 Mar 2011 00:00:00 +0530 Wed, 23 Jul 2014 18:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165491 The value of electrical works must be included in the composite value of civil works contracts where the contracts show a single consolidated price for the entire work. Separate mention of the electrical component for convenience or valuation does not change the civil character of the contracts or justify excluding that component from compounding under section 7D. The operative effect is that the electrical works form part of the main contractual scope and are to be counted in the composite contract value. Case-Laws VAT and Sales Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165491