2012 (10) TMI 988

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....Ricab Chand K, Mr.Kamlesh Kharade, Mr. Durgesh Khanapurkar with Ms Purvi For The Respondent : Mr. D. J. Khambata, Advocate General with Mr. Venkatesh Dhond, Senior Advocate, Mr. B. B. Sharma, AGP and Ms Naira Jejeebhoy JUDGEMENT Though several reliefs have been claimed in the Petition, the learned Senior Counsel appearing on behalf of the Petitioners has, at the hearing, submitted that th....

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....ecifically provides that the circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. 3. We clarify that the issue as to whether a particular contract constitutes a works contract or involves an element of a works contract is a matter which shall be decided on the facts of the individual case if it is raised by the assessee in accordance wi....