High Court Rules Composite Contract as Single Entity for VAT and Sales Tax; Emphasizes Holistic View Over Segmentation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nature of works contract - composite or not - The entire contract, if perused as a whole, is in the nature of composite single integrated contract, though designed as it is four separate work orders. - HC....