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2016 (12) TMI 1071 - MADRAS HIGH COURTNature of transaction - bifurcation of works contract - While the petitioner's say is that the transactions are separate and not composite in nature, it is the contention of the respondents that the transactions are composite in nature and that they have been artificially split - Held that: - Whether or not, the impugned transactions are composite in nature, as alleged by the respondents is a mixed question of fact and law. The impugned order refers to a judgment, State of Andhra Pradesh V. M/s.Kone Elevators (India) Limited, 2005 [2005 (2) TMI 519 - SUPREME COURT OF INDIA], (in short Kone-I), and the principles articulated therein, which has been overruled by a Larger Bench of the Supreme Court inKone Elevator India Pvt. Ltd., V. State of Tamil Nadu [2014 (5) TMI 265 - SUPREME COURT] (in short Kone-II) - As to what extent the Adjudicating Authority/respondent No.1 was influenced by the ratio of the judgement in Kone-I cannot be known. The judgement in Kone-I has had a bearing on the manner in which subject contracts have been viewed - the writ petition is thus disposed off - matter remanded back.
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