cost of the goods supplied by a
building contractor in the course of the construction of building could be
subjected to payment of sales ... amounts received under a works contract by a building contractor
even though he had supplied goods for the construction of the buildings
building owner. (Hudsons Building
and Engineering Contracts, 11th Edn., Vol. 1; Larsen & Toubro
Ltd.2). The nature and complexity of building contracts has changed ... time of
construction, and until the construction is completed, there is no
contract for construction of the building with the flat purchaser, the
goods used
original contract dtd.25.1.200S. The original contract was for development of
property i.e. construction of building as per approved plans. Further ... original contract dtd.25.1.200S. The original contract was for development of
property i.e. construction of building as per approved plans. Further
word building used in the
expression building or other construction work cannot be
read in isolation to contend that the building and other
construction work ... construction of a building, such as crane or blast furnace,
since its construction and erection cannot be separated. It
was a composite contract for construction
Works Contracts. The assessee, viz.
Gannon Dunkerley, was carrying on business as Engineering Contractors and
executing the contracts pertaining to construction of building projects,
dams ... Works Contract and there was no element of
sale of goods in such a contract. In its opinion, in a building contract
where the agreement
conditions of use of such instrument; (119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance ... some other form) is involved in the execution of such contract; (120) words and expressions used and not defined in this Act but defined
Works Contracts. The
assessee, viz. Gannon Dunkerley, was carrying on business as
Engineering Contractors and executing the contracts pertaining
to construction of building projects, dams ... Works Contract and there was no element of sale of
goods in such a contract. In its opinion, in a building contract
where the agreement
Davawala appearing
for the appellant submitted that the contract of
construction of telephone exchange building at
Bapunagar, Ahmedabad, was awarded by the
appellant department ... parties. From the record, it
has emerged that contract of construction of
Telephone Exchange Building at Bapunagar,
Ahmedabad was awarded by the appellant department
works contract' in Karnataka Sales Tax Act, was under consideration, which was inclusive and refers to building contracts and diverse construction activities for monetary ... time of construction and until construction was completed, there was no contract for construction of building with flat purchaser, goods used in construction could
works contract' in Karnataka Sales Tax Act, was under consideration, which was inclusive and refers to building contracts and diverse construction activities for monetary ... time of construction and until construction was completed, there was no contract for construction of building with flat purchaser, goods used in construction could
