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2016 (4) TMI 483 - SC - VAT and Sales TaxLevy of Sale tax - Contract entered for installation, erection and commissioning of “Wind Energy Converter” - Held that:- a fundamental mistake which is committed by the authorities below is that foundation work or installation work, which is even considered as part of works contract by the Assessing Officer himself, cannot be treated as “goods”. Even if we proceed on the basis that such work does not fall within the expression “Wind Mill”, still it could not be treated as goods which could be exigible to sales tax under the Act. As the Assessing Officer himself classified such goods involved in execution of works contract. Once this was the opinion of the Assessing Officer and the part of work viz. foundation or erection work related to works contract, on this ground itself, no sales tax could have been charged thereon. Also even the First Appellate Authority proceeded on the basis that the work like foundation work, electrical work, commissioning etc. was “series of activities and further that it was indivisible”. On this finding as well, no further action to levy sales tax was required. - Apex Court decided the case in favour of appellant with consequential relief
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