that : (i) The provisions of the Act and Rules relevant to,
indivisible works contracts were held by this Court also to
be without legislative competence ... that the contracts were indivisible
building contracts. In the written-statement, the State did
not deny that they were indivisible building contracts;
indeed, it assumed
indivisible works contract into a separate
contract of transfer of property in goods involved in the execution of
the works contract on the one hand ... execution of a works contract will have to be
determined by working from the value of the entire works contract and
deducting therefrom charges towards
Central Sales Tax Act. While in the case of a works contract, if the contract treats the sale of materials separately from the cost ... materials would be taxable, but in the case of an indivisible works contract, it is not possible to levy sales tax on the transfer
Central Sales Tax Act. While in the case of a works contract, if the contract treats the sale of materials separately from the cost ... materials would be taxable, but in the case of an indivisible works contract, it is not possible to levy sales tax on the transfer
works contract.
The evolution of the concept of works contract is noted as under
as it is on the service component of such contract that ... contract treating it as a sale. This was
on the premise that the works contract was a composite
contract which is inseparable and indivisible
indivisible contract and, while they are styled as two contracts i.e.,
supply and erection contracts, they are, in fact, one composite
indivisible contract.
Prior ... revenue is that these two
contracts (supply contract and erection contract) should be treated
as a single indivisible contract; and thereafter, by legal fiction
under
works contract involved in BSBK case was factually divisible while the one involved in Daelim case was indivisible. The indivisibility of the contract considered ... contract with IOC was a works contracts on turnkey basis and not a consultancy contract. Further, it was held that a works contract could
indivisible works contract
into a separate contract of transfer of property in goods
involved in the execution of the works contract on the one
hand ... execution of a works
contract will have to be determined by working from the value
25
of the entire works contract and deducting therefrom charges
treat the contract a single Works Contract or three separate
contracts as above?
Is making of three separate contracts attributable to the
respondent ... three contracts. This clause again proves that
contracts are not independent contracts to sale, but a single,
composite and indivisible works contract.
B. Terms
treat the contract a single Works Contract or three separate
contracts as above?
Is making of three separate contracts attributable to the
respondent ... three contracts. This clause again proves that
contracts are not independent contracts to sale, but a single,
composite and indivisible works contract.
B. Terms
