https://www.taxtmi.com/caselaws?id=264949 A contract for construction of power lines and erection of transmission towers was treated as divisible because the documents separately identified supply of materials, civil works and erection, and the supply element was separately bid, accepted and invoiced with title passing on supply. On that factual and contractual basis, only the civil component answered the description of a works contract, while the supply portion remained a sale and the erection portion a labour contract. The court therefore held that the transaction could not be taxed as one indivisible works contract, and the revisional order was set aside. en-us Thu, 16 Oct 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264949 A contract for construction of power lines and erection of transmission towers was treated as divisible because the documents separately identified supply of materials, civil works and erection, and the supply element was separately bid, accepted and invoiced with title passing on supply. On that factual and contractual basis, only the civil component answered the description of a works contract, while the supply portion remained a sale and the erection portion a labour contract. The court therefore held that the transaction could not be taxed as one indivisible works contract, and the revisional order was set aside. Case-Laws VAT and Sales Tax Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264949