https://www.taxtmi.com/caselaws?id=341761 A composite contract for supply and installation of central and packaged air-conditioning plants must be assessed under the constitutional definition of works contract, not by the dominant nature or incidental labour test; the earlier assessment was therefore sent back for reconsideration under the correct legal standard. For goods sold against Form XVII declarations, the Department must verify actual consumption against the purchasing dealer, and the selling dealer cannot be taxed or penalised merely because the declaration later proves incorrect; this issue was also remitted for fresh consideration. The assessment order was set aside and both issues were directed to be re-examined. en-us Mon, 27 Mar 2017 00:00:00 +0530 Mon, 17 Apr 2017 08:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341761 A composite contract for supply and installation of central and packaged air-conditioning plants must be assessed under the constitutional definition of works contract, not by the dominant nature or incidental labour test; the earlier assessment was therefore sent back for reconsideration under the correct legal standard. For goods sold against Form XVII declarations, the Department must verify actual consumption against the purchasing dealer, and the selling dealer cannot be taxed or penalised merely because the declaration later proves incorrect; this issue was also remitted for fresh consideration. The assessment order was set aside and both issues were directed to be re-examined. Case-Laws VAT and Sales Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341761