https://www.taxtmi.com/caselaws?id=352805 The court held that the contract between the parties was a sales transaction, not a works contract, and the supplies were liable to tax under the Bombay Sales Tax Act, 1959. The court found that the contract primarily involved the supply of equipment, with erection and installation being secondary. The court applied relevant legal tests and concluded in favor of the revenue, confirming the tax liability of the supplies. en-us Wed, 20 Dec 2017 00:00:00 +0530 Thu, 13 Sep 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352805 The court held that the contract between the parties was a sales transaction, not a works contract, and the supplies were liable to tax under the Bombay Sales Tax Act, 1959. The court found that the contract primarily involved the supply of equipment, with erection and installation being secondary. The court applied relevant legal tests and concluded in favor of the revenue, confirming the tax liability of the supplies. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352805