basis that a works contract could not be
dissected into contract for “works and services” and contract for “sale of
goods”. Mr. K.N. Bhat ... works contract. The Law Commission noted the essential
nature and features of the building contracts and the difference between
contract of works and contract
favour. [272 G-H]
After the passing of the Indian Contract (Amendment)
Act, 1930, the legal position with regard to the pledge of
railway receipts ... made to s. 178 of the
Contract Act, as it stood before the Indian Contract
(Amendment) Act, 1930. The original s. 178 states
divide the
works contract into two separate contracts by legal fiction: (i) contract
for sale of goods involved in the works contract ... contract, for the additional obligations in the contract
would not alter the nature of the contract so long as the contract provides
for a contract
agreement/contract" would not mean that such agreement/contract
was to be entered into only after the date of amendment for the purpose ... Indian Contract Act, 1872 would apply with retrospective effect to all the
existing contracts on the date of the amendment. The expression "any
agreement
works contract. The reason for this exercise is because works contract
by itself is not taxable. A works contract as defined by the amendment ... 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
made to s. 178
of the Contract Act, as it stood before the Indian Contract (Amendment) Act,
1930. The original s. 178 states ... legislative amendment of s. 178 of
the Contract Act by the Indian Contract (Amendment) Act, 1930. In the present
case, therefore, our concluded opinion
Tribunal that even if the 5th amendment had been agreed to orally,
such oral amendment to a written contract / amendment is not valid in
English ... oral amendment to a
written contract is permissible unless a contract categorically states
that the amendment has to be in writing and there
divide the works contract into two separate
contracts by legal fiction: (i) contract for sale of
goods involved in the works contract ... contract, for the
additional obligations in the contract would not
alter the nature of the contract so long as the
contract provides for a contract
that construction
works contracts were not contracts for sale of the materials used therein
and that the contract, being entire and indivisible could ... levied when the
contract in question was a single and indivisible ; works contract. After
the 46th Amendment the works contract which was an indivisible
execution of a works contract. A contract for the sale of
immovable property is not a works contract. A contract which
involves the sale ... contract is a contract to execute works and
encompasses a wide range of contracts. The expression works
contract is not restricted to building contracts having
