1997 (8) TMI 460 - HC - VAT and Sales Tax

Summary

The High Court of Madras set aside the Tribunal's order, ruling that the contract for the supply of titanium anodes was not a works contract but a divisible contract. The Tribunal misread the contract and overlooked clauses related to maintenance charges and supervision fees. The Court allowed the tax revision petition with costs of Rs. 2,500. (1997 (8) TMI 460 - MADRAS HIGH COURT)