Search Results for "Composite Works Contract"

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Supreme Court

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 2026

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

Supreme Court

Supreme Court Upholds Arbitral Award in Commercial Contract Dispute — Joint and Several Liability of Holding Company and Subsidiary Upheld. Division Bench's restoration of award under Section 37 of Arbitration and Conciliation Act, 1996 affirmed, rejecting challenge on grounds of patent illegality and public policy.

3 Sep 2024

The case arises from a dispute between OPG Power Generation Private Limited (OPG) and its holding company Gita Power and Infrastructure Private Limite...

Supreme Court

Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

2 May 2023

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

5 Jun 2020

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

High Court

Bombay High Court Allows Reference in Favor of Assessee in Sales Tax Case — Supplies Under Works Contract Not Liable to Tax as Sale. The court held that the transaction for designing, engineering, supplying, erection, installation and commissioning of a project was a works contract and not a sale of goods under the Bombay Sales Tax Act, 1959.

20 Dec 2017

The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, made by the Maharashtra Sales Tax Tribunal at the instance of M/s. B...

High Court

Bombay High Court Allows Writ Petition Challenging Award of Composite Works Contract to MSE Bidder, Holds Public Procurement Policy Inapplicable to Works Contracts. Composite Tender for Firefighting System Involving Design, Supply, and Erection is a Works Contract Not Covered Under Section 11 of Micro, Small and Medium Enterprises Development Act, 2006.

25 Jul 2017

The dispute arose from a tender floated by Nuclear Power Corporation of India Limited (NPCIL), a public sector undertaking, for a comprehensive firefi...

High Court

Bombay High Court Upholds Constitutional Validity of Maharashtra Tax on Lotteries, Betting and Gambling Act, 2006 — Levy on Entry Fee for Games of Skill and Chance Upheld. The Court held that the tax on entry fee for games like poker, rummy, and bridge is a valid compensatory tax under Entry 62 of List II of the Seventh Schedule to the Constitution of India.

10 Apr 2012

The judgment concerns a batch of writ petitions challenging the constitutional validity of the Maharashtra Tax on Lotteries, Betting and Gambling Act,...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Contract for Manufacture of Pharmaceutical Products Held to be Sale, Not Works Contract Under Section 194C of Income Tax Act, 1961. The court upheld the ITAT's decision that the agreement between the assessee and the manufacturer was a contract for sale of goods, as property passed only on delivery and the agreement was on a principal-to-principal basis.

12 Mar 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) which held t...

High Court

Bombay High Court Upholds Tribunal's Decision that Photocopying is Not a Works Contract Under Maharashtra Sales Tax on Works Contract Act. Activity of taking xerox copies does not involve transfer of property in goods, and the person carrying out such activity is not a 'dealer' under Section 2(1)(d) of the Maharashtra Sales Tax on Transfer of Property in Goods involved in Execution of Works Contract (Re-enacted) Act, 1989.

3 Mar 2006

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharash...

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