impose a tax on
the supply of materials used in building contracts under Entry
48 of List II of Seventh Schedule of the said ... levied when the contract
in question was a single and indivisible works contract.
After the 46th Amendment the works contract which was
an indivisible
works contract”. They submit that “Works Contract”
includes any agreement for carrying out for cash, deferred payment or other
valuable consideration, building construction, manufacture, processing ... country,
at that point of time felt that the contracts involving “works contract”
led to revenue leakage. Therefore , to plug in the revenue leakage
works contract like the construction contract, the property in the materials used therein passes to the employer and the contract could be split up into ... contract to the contrary in the case of a works contract the property in the goods used in the construction of a building passes
used in constructing the building This clearly shows that their Lordships expressed the view that even in a building contract defined under the Act, there ... contract was not an indivisible contract but was a combination of an agreement to sell and an agreement to work. The definition of "contract
said Society M/s. Raj Construction Co. are doing business of building contract. They had entered into a contract with the aforesaid Society in November ... opponent No. 1, as per the terms of the said building contract, the opponent No. 1 was to be in possession of the property
Supreme Court of India examined a building contract to determine whether there
could be imposition of tax on the supply of materials used in construction ... levied when the contract in question
was a single and indivisible works contract. After the 46th Amendment
the works contract which was an indivisible
levied
when the contract in question was a single and
indivisible works contract. After the 46th Amendment
the works contract which was an indivisible ... works contract are not the goods
involved in the execution of the works contract, but a
conglomerate, that is the entire building that is actually
that a works contract was an indivisible contract and the turnover of the goods used in execution of the works contract could not, therefore, become ... where a building has been erected by the time the conveyance is executed. Where the builder is the vendor but the building contract is expressed
Bulmer 32 , the Court
held that the contract was a works contract and not a contract for
sale.
21. In Man Industrial Corporation Ltd. (supra ... contract as a contract for work and
labour and not a contract for sale, for ‘fixing’ the windows to the
building was not incidental
works contract incidental or ancillary to the contracts mentioned
in paragraph (A) i.e. for the purposed of contracts for "Construction of
Building ... particular given contract is a
contract for sale of goods or is a works contract. Ultimately, the
terms of a given contract would be determinative
