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M/s. Indian Hume Pipe Co. Ltd. Versus State of Rajasthan & Ors.

Works contract - levy of sales tax - case of appellant is that being a single indivisible contract, it was not permissible for the State to extract divisibility component therein and impose sales tax on the purported sale of goods - whether Works contract given to the assessee is divisible in nature, in the facts of the case, and hence the imposition of tax and penalty made under Section 7AA of the Rajasthan Sales Tax Act, 1954 is justifiable and sustainable in law? - Held that - there is no dis....... + More

 

 

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M/s. Indian Hume Pipe Co. Ltd. Versus State of Rajasthan & Ors.

 

 

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