TMI Blog2019 (1) TMI 1803X X X X Extracts X X X X X X X X Extracts X X X X ..... S. KONE ELEVATOR INDIA PVT. LTD. VERSUS STATE OF TAMIL NADU AND OTHERS [ 2014 (5) TMI 265 - SUPREME COURT ] , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for hearing, the learned counsel for the petitioner has submitted that the impugned order of assessment was passed by the respondent relying upon the judgment of the Hon'ble Supreme Court in State of Andhra Pradesh vs. Kone Elevators (India) Limited, reported in (2005) 140 STC 22 (SC); that the said issue was subsequently taken up by the Hon'ble Supreme Court itself and a judgment was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the transactions involved in the present case and in the judgment of the Hon'ble Supreme Court in (2014) 71 VST 1 (SC), relate to supply of materials and labour, the said judgment of the Hon'ble Supreme Court is squarely applicable to the present case. Stating so, he prayed for quashing the impugned order and to remit the matter to the respondent for passing fresh order, in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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