https://www.taxtmi.com/caselaws?id=782328 A composite contract for designing, manufacturing, inspection, testing, supply, installation and commissioning was treated as an indivisible works contract because its substance, read as a whole, governed its tax character rather than the use of the word "supply." Goods brought from outside Uttar Pradesh and consumed in executing that works contract were held to qualify for the deduction contemplated by the relevant trade tax provision. The applicable principle is that, for tax purposes, the true nature of the agreement must be determined from the integrated transaction, and the statutory benefit for such works contracts cannot be denied merely on the wording used in the contract. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782328 A composite contract for designing, manufacturing, inspection, testing, supply, installation and commissioning was treated as an indivisible works contract because its substance, read as a whole, governed its tax character rather than the use of the word "supply." Goods brought from outside Uttar Pradesh and consumed in executing that works contract were held to qualify for the deduction contemplated by the relevant trade tax provision. The applicable principle is that, for tax purposes, the true nature of the agreement must be determined from the integrated transaction, and the statutory benefit for such works contracts cannot be denied merely on the wording used in the contract. Case-Laws VAT / Sales Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782328