1997 (8) TMI 460

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HA BABU, J.-The State has come up in revision against the order of the Tribunal which has held that the contract entered into by the assessee for the supply of titanium anodes is a works contract. We have gone through the order of the Tribunal as also the terms of the contract between the parties. The Tribunal has completely misread the contract and has reached a conclusion which is not supportabl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioning, a separate charge was payable by the buyer. Rs. 400 per day per engineer as also the travelling and lodging costs of the engineer were to be paid by the buyer. The supplier was not required to carry out the installation, but, merely to supervise the same. For maintaining anodes, a recoating maintenance charge of Rs. 800 per sale per month was payable for a period of ten years from the dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad itself into embarking on discussion of the law relating to works contract without first making sure that this is a contract which can come within the category of works contract. The Tribunal has completely overlooked the clauses providing for the maintenance charge irrespective of the period for which the TSIA were to be maintained as also to the charges payable for the supervising engineer. It....