2016 (4) TMI 483

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....ngalore, in Sales Tax Revision Petition No. 72 of 2002 which was filed by the appellant herein. The said Revision Petition has been dismissed by the High Court thereby affirming the orders of the authorities below. The facts in brief, which need to be noted for the disposal of the instant appeal, are that the appellant is engaged, inter alia, in the manufacture, sale, installing a0nd commissioning of Wind Mill (Wind Energy Converter). It is a registered dealer under the Karnataka Sales Tax Act (hereinafter referred to as 'the Act'). The appellant had entered into the contracts dated 12th June, 1997 and 11th July, 1997 with M/s. Jindal Aluminium Ltd., Bangalore. These contracts were for installation, erection and commissioning of "Wind En....

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....can be seen from the assessment order passed by the Assessing Officer. The relevant portion whereof giving such details, is as follows: In view of the above it is proposed to assess your case as follows: In view of the above it is proposed to assess your case as follows: Total turnover Less: Rs.19,67,50,000.00 1. Wind Mills (Blades & Generators) Rs.12,60,00,000.00 2. Wind Mills (Parts i.e., Baskets & Studs & Nuts & other Accessories Rs. 3,49,60,805.00   Add:G.P.@8% Rs. 27,96,864.00 3. Sub Contract of labour (Drawing, Survey, Soil Investigation and Drainage Rs.7,07,548.00   Add:G.P.8% Rs. 56,603.00 4. Labour involved in sub-contract     ....

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....se back to the Assessing Authority to redo the assessment while doing so he also observed that there was no immediate transfer of moveable property in goods through various series of activities like foundation work, electrical work, commissioning etc. and hence, it was indivisible and comprehensive contract of supply, erection/installation and commissioning of wind mills as described under Section 2(1)(v-i) of the Act. This order of remand was challenged by the appellant by filing appeal before the Appellate Tribunal remitting the case back to the Assessing Authority to redo the assessment. The Tribunal dismissed the appeal. Being aggrieved, the appellant preferred Revision Petition before the High Court which has been dismissed by the impu....