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2019 (1) TMI 1803 - HC - VAT and Sales TaxJurisdiction - validity of SCN - Works Contract or not - contract for designing, supplying and installing Modern Kitchens / Wardrobes - HELD THAT:- The issue involved in the present writ petition is squarely covered by the decision of the Hon'ble Supreme Court in M/S. KONE ELEVATOR INDIA PVT. LTD. VERSUS STATE OF TAMIL NADU AND OTHERS [2014 (5) TMI 265 - SUPREME COURT], wherein the Hon'ble Supreme Court remitted the matter to the authorities with a direction to look into the contract entered into between the parties and thereafter decide the nature of the transactions. Hence the impugned assessment order is set aside and the matter is remitted to the respondent for passing fresh order, within a period of six weeks from the date of receipt of a copy of this order. Petition allowed by way of remand.
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