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
State sales tax laws
and whether the contract was a works contract or a contract for
sale of goods was dependent on the dominant intention ... much help in determining
whether the contract is a works contract or a contract for sale of
goods. We shall elaborate the perception
composite contract
invoking labour and service, as a natural corollary, it
would be works contract and not a contract for sale.
To elaborate, the submission ... service can be deducted from the total
contract value without treating the composite
contract as a works contract is absolutely fallacious.
In fact
inadvertently, the Court should have given a
direction for amendment of the Contract. In order to support his
submission that such a direction ... subject matter hereof, prior to the
Effective Date of this Contract.
32.2 This Contract shall not be amended,
modified, varied or supplemented in any
respect
undisclosed income was
a difficult proposition. It is for this reason
retrospective amendment to Section 113 was
suggested. Notwithstanding the same, the
legislature chose ... include the carrying out of any work in pursuance
of a contract.” This amendment takes effect
retrospectively from 01.04.2002. Various other
amendments also take place
sale contract as
concluded contract.
10. Per contra, Mr. Jay Savla, learned advocate firstly
contended that the sales contract is a concluded contract ... said request for amendment in the sales
contract was accepted by the respondent. Learned counsel
submitted that the appellant always referred the sales contract
which
undisclosed income was
a difficult proposition. It is for this reason
retrospective amendment to Section 113 was
suggested. Notwithstanding the same, the
legislature chose ... include the carrying out of any work in pursuance
of a contract.” This amendment takes effect
retrospectively from 01.04.2002. Various other
amendments also take place
case basis by this Court.
xxx xxx xxx
48. The aforesaid amendment carried out in the definition of
“Court” is also a step showing ... Article
34 shall be governed by the laws of England.
35.2 Amendment. — This contract shall not be amended,
modified, varied or supplemented in any respect
undisclosed income was
a difficult proposition. It is for this reason
retrospective amendment to Section 113 was
suggested. Notwithstanding the same, the
legislature chose ... include the carrying out of any work in pursuance
of a contract.” This amendment takes effect
retrospectively from 01.04.2002. Various other
amendments also take place
undisclosed income was
a difficult proposition. It is for this reason
retrospective amendment to Section 113 was
suggested. Notwithstanding the same, the
legislature chose ... include the carrying out of any work in pursuance
of a contract.” This amendment takes effect
retrospectively from 01.04.2002. Various other
amendments also take place
