https://www.taxtmi.com/caselaws?id=258545 A works contract for fabrication and installation of a water chilling plant had to be classified by its actual and essential components under the composition scheme in Section 55A of the Sales Tax Act, 1969. Because the work order required the plant to be designed and fabricated to specified parameters, with layout details and foundation drawings to be supplied, the contract was not treated as mere installation. The Court held that fabrication and installation were distinct elements, that the description of the works contract controlled the applicable composition rate, and that a taxing entry must be construed on its clear language. The contract therefore fell within Entry 5 and attracted tax at 5%. en-us Wed, 08 Apr 2015 00:00:00 +0530 Tue, 20 Oct 2015 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258545 A works contract for fabrication and installation of a water chilling plant had to be classified by its actual and essential components under the composition scheme in Section 55A of the Sales Tax Act, 1969. Because the work order required the plant to be designed and fabricated to specified parameters, with layout details and foundation drawings to be supplied, the contract was not treated as mere installation. The Court held that fabrication and installation were distinct elements, that the description of the works contract controlled the applicable composition rate, and that a taxing entry must be construed on its clear language. The contract therefore fell within Entry 5 and attracted tax at 5%. Case-Laws VAT and Sales Tax Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258545