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2009 (3) TMI 943 - HC - VAT and Sales TaxWhether fabrication and installation of rolling shutters is a works contract? - whether the appellant's claim of rate of tax under section 8(a) is tenable or not? Held that:- We are in complete agreement with the Commissioner's finding that the item supplied is in the form in which it is fabricated, i.e., as rolling shutter and the contract for installation which is only fixation of the same is only an incidental work, the cost of which is insignificant when compared to the value of the rolling shutter, i.e., cost of the materials and the fabrication cost to make the product namely, rolling shutter. In other words, first rolling shutter is fabricated as a product, though against specific order, and thereafter it is transferred by fixation in the customer's premises making it operational or functional as a rolling shutter. We are of the view that the ratio of decision of the Supreme Court in Kone Elevators' case [2005 (2) TMI 519 - SUPREME COURT OF INDIA] applies squarely to the facts of the appellant's case. We, therefore, uphold the order of the Commissioner and dismiss the appeal.
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