https://www.taxtmi.com/caselaws?id=251116 The characterization of a composite arrangement as a works contract or as separable contracts of service raised a substantial question of law where the Tribunal treated franking and mailing of balance sheets and annual reports as an independent service despite both obligations arising from the same document. That bifurcation and its tax consequences required High Court examination. The Tribunal's refusal to refer the question was therefore unsustainable, and it had to forward the question of law for the High Court's opinion. en-us Wed, 20 Aug 2014 00:00:00 +0530 Thu, 04 Sep 2014 16:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251116 The characterization of a composite arrangement as a works contract or as separable contracts of service raised a substantial question of law where the Tribunal treated franking and mailing of balance sheets and annual reports as an independent service despite both obligations arising from the same document. That bifurcation and its tax consequences required High Court examination. The Tribunal's refusal to refer the question was therefore unsustainable, and it had to forward the question of law for the High Court's opinion. Case-Laws VAT and Sales Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251116