2013 (1) TMI 351

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....GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. JUDGMENT The first petitioner placed Ext.P2 purchase order dated 27.06.2012 before the second petitioner allegedly for supply of certain goods; pursuant to which they were despatched by the second petitioner/consignor as per Ext.P3 and P5 invoices dated 06.08.2012. Parts of the goods supplied were being transported in the vehicles bearing Nos. TN 37 U 3....

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.... the involvement of erection and commissioning is very much evident from Ext.P2 purchase order itself with reference to the entry as to the 'payment terms'. As against the total sum of Rs.16,91,670/-(Rupees sixteen lakhs ninety one thousand six hundred and seventy), the petitioner has offered to effect advance payment, only to the tune of Rupees five lakhs and the balance is stated as payable only....

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....st be registered under KVAT Act 2003 irrespective of the turnover as per Works Contract Act. The consignment in question is in dismantled condition in different vehicles. Technical knowhow is needed for the installation and erection of the same. The transfer of goods was take place not in the form of goods, but in some other forms. Hence attract 13.5% tax under Works Contract Act. For the above, t....