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2013 (6) TMI 670 - HC - VAT and Sales TaxLevy of tax on the estimated sale value of shutters - assessing officer rejected the contention of the assessee that the shutters came into existence only in the course of execution of the works contract - assessee contends that being an indivisible works contract and that the shutters came into existence only by way of accretion at the work site, there could be no liability to tax - Held that:- Court straight away reject the contention of the assessee by following the decision of this court reported in [2001 (9) TMI 1114 - MADRAS HIGH COURT] (Apparels and Handloom Exporters Association v. State of Tamil Nadu), which was also considered by us in other previous cases also. Thus when the nature of execution of the work demanded that the assessee took the material to the site of the customer and executed the work, it does not mean that there was no sale of the shutters. Similar issue was also considered by the apex court in the decision reported in [2005 (2) TMI 519 - SUPREME COURT OF INDIA] (State of Andhra Pradesh v. Kone Elevators (India) Ltd.). - Decided against assessee.
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