https://www.taxtmi.com/caselaws?id=252631 A composite agreement for computer education in schools, including supply, installation, maintenance and eventual transfer of hardware, software and accessories, was treated as a works contract under the A.P. General Sales Tax Act. Applying Article 366(29-A)(b), the court held that a composite contract may be split for sales tax purposes where it contains both service elements and transfer of property in goods, and that the dominant intention test is not decisive after the Forty-sixth Amendment. Tax under Section 5-F on the transfer of property in goods involved in execution was therefore upheld. en-us Thu, 27 Mar 2014 00:00:00 +0530 Thu, 30 Oct 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252631 A composite agreement for computer education in schools, including supply, installation, maintenance and eventual transfer of hardware, software and accessories, was treated as a works contract under the A.P. General Sales Tax Act. Applying Article 366(29-A)(b), the court held that a composite contract may be split for sales tax purposes where it contains both service elements and transfer of property in goods, and that the dominant intention test is not decisive after the Forty-sixth Amendment. Tax under Section 5-F on the transfer of property in goods involved in execution was therefore upheld. Case-Laws VAT and Sales Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252631