2019 (1) TMI 1803

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..... nment Advocate ORDER The petitioner has come up with this writ petition challenging the assessment order dated 08.05.2009 passed by the respondent herein, on the ground that the same has been issued without jurisdiction. 2.The issue involved in this writ petition is as to whether the transaction made by the petitioner-Company has to be treated as Works Contract or Direct Sale. 3.When this writ .....

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..... r designing, supplying and installing Modern Kitchens / Wardrobes. The scope of work undertaken by the petitioner includes measurement of the kitchen area, preparation of design regarding the type of module according to the space available, alterations in civil work, manufacture and supply of panels and shelves and erection and commissioning at the work site. The learned counsel for the petitioner .....

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..... rt in (2014) 71 VST 1 (SC), wherein the Hon'ble Supreme Court remitted the matter to the authorities with a direction to look into the contract entered into between the parties and thereafter decide the nature of the transactions. Hence the impugned assessment order is set aside and the matter is remitted to the respondent for passing fresh order in the light of the judgment of the Hon'ble .....

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