Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.
1 Aug 2026The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...
