2017 (11) TMI 2081

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....umar, Dr. Vinod Kumar Rai, P.K. Mishra, Pradeep Kumar Rai. For the Opposite Party :  S.C. ORDER HON'BLE YASHWANT VARMA, J. 1. Heard Sri Rai, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel, who has appeared for the respondent. 2. This revision calls in question an order of the Tribunal dated 24 May 2007. The sole issue which has been canv....

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....4.96, GAIL will issue you the Form No. 31 for all the Furniture items including carpets, blinds, Drapery rods & other materials required for the above work." "Your are requested to prepare the sample of all furniture items as per specification/drawings within 15 days reckoned from 16th day of date of issue of this LOI. The samples will be approved by GAIL Engineer/Consultant, M/s Raj Rewa....

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.... - Linen Store ITEM NO. - 9.2 SUBHEAD 10.0 - Miscellaneous Works ITEM NO. - 10.1, 10.5(A), 10.5(b), 10.9 & 10.14(C)" 4. A perusal of the agreement dated 6 May 1996 as well as the clauses extracted herein above, would evidence and establish a works contract being awarded to the assessee which included and entailed the furnishing of the Guest House and the supply o....

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....t House within the State and fitted therein. 5. A holistic reading of the agreement as well as the facts noted herein above would clearly establish that the supply of furniture and its fitting at the Guest House were part of a composite works contract which was awarded to the assessee. The view taken by the Tribunal would also not commend acceptance in light of the decision rendered by a learne....