https://www.taxtmi.com/caselaws?id=433052 A pipeline-laying works contract for a consolidated lump-sum covering material and labour could not be split into separate supply and work components where the agreement itself did not segregate them. The contract, not ancillary tender specifications, governed characterization of the transaction, so the notification dated 27.4.1987 was inapplicable to this type of contract. On that basis, the finding sustaining taxability was unsustainable and the levy of tax on the assessee failed. en-us Thu, 19 Jan 2023 00:00:00 +0530 Wed, 19 Jun 2024 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433052 A pipeline-laying works contract for a consolidated lump-sum covering material and labour could not be split into separate supply and work components where the agreement itself did not segregate them. The contract, not ancillary tender specifications, governed characterization of the transaction, so the notification dated 27.4.1987 was inapplicable to this type of contract. On that basis, the finding sustaining taxability was unsustainable and the levy of tax on the assessee failed. Case-Laws VAT and Sales Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433052