9911796707
TMI Blog2013 (1) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... N. JUDGMENT The first petitioner placed Ext.P2 purchase order dated 27.06.2012 before the second petitioner allegedly for supply of certain goods; pursuant to which they were despatched by the second petitioner/consignor as per Ext.P3 and P5 invoices dated 06.08.2012. Parts of the goods supplied were being transported in the vehicles bearing Nos. TN 37 U 3732 and TN 04/AB 6798 when they were int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng is very much evident from Ext.P2 purchase order itself with reference to the entry as to the 'payment terms'. As against the total sum of Rs.16,91,670/-(Rupees sixteen lakhs ninety one thousand six hundred and seventy), the petitioner has offered to effect advance payment, only to the tune of Rupees five lakhs and the balance is stated as payable only after erection and commissioning at the sit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive of the turnover as per Works Contract Act. The consignment in question is in dismantled condition in different vehicles. Technical knowhow is needed for the installation and erection of the same. The transfer of goods was take place not in the form of goods, but in some other forms. Hence attract 13.5% tax under Works Contract Act. For the above, the genuineness of the document produced bonafi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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