https://www.taxtmi.com/caselaws?id=331331 Fabrication, supply and fixing of anodised aluminium doors and windows at the customer's site was treated as a single composite arrangement and therefore constituted a works contract, not a sale of ready-made goods. The earlier view classifying such activity as sale had been displaced by the later Supreme Court ruling, and the authorities were bound by that declaration of law under Article 141 of the Constitution. On that basis, reassessment on the footing of an outright sale and higher-rate tax could not stand, and the impugned reassessment order was set aside. en-us Thu, 04 Aug 2016 00:00:00 +0530 Tue, 20 Mar 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331331 Fabrication, supply and fixing of anodised aluminium doors and windows at the customer's site was treated as a single composite arrangement and therefore constituted a works contract, not a sale of ready-made goods. The earlier view classifying such activity as sale had been displaced by the later Supreme Court ruling, and the authorities were bound by that declaration of law under Article 141 of the Constitution. On that basis, reassessment on the footing of an outright sale and higher-rate tax could not stand, and the impugned reassessment order was set aside. Case-Laws VAT and Sales Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331331