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some other form) invoked in the execution of a works contract; (c) a tax on the delivery of goods
Central Government Act
- Cites 0 - Cited by 744
labour no sale of goods takes place. A works contract is a composite transaction which can be split ... composite transaction of a works, contract can be split up and the sale of goods therein be taxed. Sardar Bahadur
Supreme Court of India
- Cites 42 - Cited by 567 -
1958 AIR 560
basis that the contracts executed by them were "works contracts". On 5th April 1954, the High Court held that ... provisions of the Act and Rules relevant to, indivisible works contracts were held by this Court also to be without
Supreme Court of India
- Cites 73 - Cited by 260 -
1966 AIR 1089
some other form in the execution of works contract, lease or hire purchase, shall be deemed to be goods within ... accounts of stocks, manufactures, sales or purchases, execution of works contracts, hire purchase contracts and lease contracts or any other
Central Government Act
- Cites 0 - Cited by 146
Sales Tax-assessment in respect of works contracts- Constitutionality--Agreements between President and Raj Pramukh of Part B State-Validity ... assessment vear 1952-53 in respect of "works contracts". The company filed a revision petition before the 1st respondent
Supreme Court of India
- Cites 23 - Cited by 133 -
1964 AIR 207
also contended that the bamboo contract was 28 a works contract and for this reason also the transaction ... also contended that timber contracts were works contracts and the amounts payable under them were not exigible either to purchase
Supreme Court of India
- Cites 81 - Cited by 129 -
1985 AIR 1293
property in goods involved in the execution of works contracts and the power to impose this tax became available ... sales tax on goods involved in execution of works contracts where the contract was single and indivisible the question arose
Supreme Court of India
- Cites 51 - Cited by 123 -
1992 (3) SCALE 173
- S Agrawal
distinguishing feature of a sale from a works contract has been elaborately discussed in a case decided by this very ... under the Act, and it was not a works contract, as contended by the party. As stated above, the appellant
Supreme Court of India
- Cites 11 - Cited by 114 -
1965 AIR 1655
State Government. _ 7 -¤*. .. I A. "1'axabiiity ol` Works contracts .... , . I2 - __ `; 1 B. Hire-purchase transactions ... State Governments has been restricted in respect of works contracts, hire—purchase transactions and also _ on the transfer of controlled commodities
Law Commission Report
- Cites 113 - Cited by 0 - Cached
property in goods involved in the execution of a works contract, but does not include a mortgage, hypothecation, charge ... supply of material in the execution of works-contract treating it as a sale of goods by a contractor
Supreme Court of India
- Cites 21 - Cited by 97 -
1965 AIR 1396
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