https://www.taxtmi.com/caselaws?id=258243 Contracts for civil foundation, electrical installation, supply of electrical items, and erection and commissioning of wind turbine generators were treated as one integrated composite works contract because the offer letter, scope of work, and insurance clause showed a single contractual arrangement rather than independent contracts. Once composition under Section 15(1)(b) of the Karnataka Value Added Tax Act, 2003 was opted for, tax applied to the total consideration of the works contract, including labour and material components. Split invoicing or payment of service tax on the labour element did not change the composite character of the contract or exempt the assessee from composition tax. en-us Thu, 19 Mar 2015 00:00:00 +0530 Sat, 05 Mar 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258243 Contracts for civil foundation, electrical installation, supply of electrical items, and erection and commissioning of wind turbine generators were treated as one integrated composite works contract because the offer letter, scope of work, and insurance clause showed a single contractual arrangement rather than independent contracts. Once composition under Section 15(1)(b) of the Karnataka Value Added Tax Act, 2003 was opted for, tax applied to the total consideration of the works contract, including labour and material components. Split invoicing or payment of service tax on the labour element did not change the composite character of the contract or exempt the assessee from composition tax. Case-Laws VAT and Sales Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258243