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    <title>2019 (1) TMI 1803 - MADRAS HIGH COURT</title>
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    <description>The Court determined whether a transaction should be classified as a Works Contract or a Direct Sale. Citing a Supreme Court judgment on Elevators, the Court found the transaction involving designing, supplying, and installing Modern Kitchens/Wardrobes to be a &#039;Sale&#039; rather than a &#039;Works Contract.&#039; The assessment order was set aside, and the matter was remitted for a fresh order based on the Supreme Court&#039;s ruling within six weeks. The writ petition was disposed of without costs, and the related miscellaneous petition was closed.</description>
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