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
HISTORY RELATING 08-13
TO WORKS CONTRACT
IV NATURE OF COMPOSITION SCHEME WITH 14-18
REGARD TO WORKS CONTRACT
V LEGAL BACKGROUND OF THE SECTION ... original of the works contract, extent of their execution and payments
received or receivable in relation to such works contract, executed or
under execution
contract - postulates pre-
existing contract and acts done in furtherance thereof - acts
anterior to contract or merely incidental to contract would hardly
provide any evidence ... plaintiff in appeal cannot take that plea (para
15). By amendment "contract though required to be registered has
not been registered" has been
divide
the works contract into two separate contracts by legal fiction: (i) contract for sale
of goods involved in the works contract ... materials used in such contract if such
contract otherwise has elements of works contract. The enforceability test is
also not determinative.
97.7. A transfer
prior to the amendment
coming into effect would not be affected by the amendment of Section 28 of
the Contract Act. However, it is submitted ... entirety of the contract is voided by
Section 28 of the Contract Act; it is only such part of the contract which is a
derogation
contract therefore by
this suit declaration for performance of contract is sought. The
plaintiff has also prayed that the declaration to fulfill the contract ... mentioned that the defendant has refused to
perform the contract and present amendment application was filed
on 31-10-2002. The application was barred
respondent and petitioner/respondent were modified as
detailed in service contract Amendment Deed dated
27.05.2011. Claimant/ 1st respondent contract came to
be extended till ... claimed by the claimant/ 1 st respondent and the
amendment to the service contract is to be effective
6
Com.A.P.No.31/2021
Court held that if a prayer for
amendment merely adds to the facts already on record, the
amendment would be allowed even after the statutory ... satisfied
and the field of amendment of pleadings falls far beyond
its purview. The plea of amendment being barred under
Order II Rule
under the Civil Law. Under
the Civil Law of contracts, adherence to the sanctity of contract
is enforced with greater rigour by inversing the situation ... exist prior to such an amendment. Section 10 ,
after amendment, reads as under:
10. Specific performance in respect of
contracts.—The specific performance
prospective
in operation. The Hon'ble Supreme Court held that the amendment neither
purports to be merely clarificatory nor is there any material ... carrying out of any work in pursuance of a contract." This amendment
takes effect retrospectively from 01.04.2002. Various other amendments
