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2016 (8) TMI 715 - HC - VAT and Sales TaxNature of the contract - Works contract activity or mere sale activity - doors and windows - levy tax on the entire turnover of ₹ 70,59,413/- at the rate of 12% under Section 3(2) of the TNGST Act, 1959. - Held that:- we are satisfied that a single composite contract of fabrication, supplying and fixing, at the site has been executed between the parties, we are of the considered view that the judgment of the Hon'ble Apex Court in Kone Elevator India Private Limited vs. State of Tamil Nadu [2014 (5) TMI 265 - SUPREME COURT] to the case on hand, squarely applies, and in such circumstances, the order impugned before us, is liable to be set aside. - writ appeal is allowed - Decided in favor of assesee.
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