that the non-resident company was responsible to
suggest changes in basic designs, that it was not simply a purchase transaction that UOP was
responsible ... conclusion that if an assessee
makes payment for basic engineering program or basic design to a non-resident entity and the
supplier does not have
know-how and available technical information and
assistance for marketing, layout, basic design, manufacture,
installation and servicing of contract products to the assessee. The
term
design obtained by the assessee company was
further modified and such modified design was given to the buyer of
the turbine/generator and not basic ... specifications/requirements of its
customers. For this purpose, the assessee procures basic design
from its parent company and accordingly manufactures such plant
and machinery
carrying on work of all activities and services
required for the design, engineering, procurement, construction,
installation, commissioning and handing over of the plant ... Linde for
supply of equipment, material and spares and for providing basic and
detailed engineering services was liable to be subjected to withholding
reading the provisions of the
Amendment Act of 1985. the basic design behind the amendment revealed is to the effect that in order to satisfy ... discharging the functions connected with the affairs of the State, the basic design of the Act being to administer for administrative reasons the governmental affairs
items are being
manufactured by bidder as per
collaborator(s)/associate(s) design and
manufacturing drawing.”
7. These clauses were followed by the documents which ... second party (M/s Fujian Longking, China)
shall undertake basic design, vetting of detail
engineering, Support in manufacturing,
Support/Supervision of erecting, commissioning
M/S Macawber Beekay Pvt Ltd vs Ms/ Bharat Heavy Electricals Ltd on 2 November
functions which are being performed by it and the provisions have been designed to discharge the sovereign and legal functions of the State through ... discharging the functions connected with the affairs of the State, the basic design of the Act being to administer for administrative reasons the Governmental affairs
create the framework
for delivery of services so long as the basic design of Angan Wadi Helpers,
Angan Wadi Workers, Supervisors, Auxilary Nurse Midwife
explained that some transformer tests are carried out for
confirming the basic design expectation of that transformer. Type test of
transformer confirms main and basic
