Madras General Sales Tax Act, 1939,
empowering the State to assess indivisible building
contracts was ultra vires the powers of the State
Legislature. On 23rd ... contracts.
At the outset it will be convenient to consider the question
whether the contracts in respect whereof the sales-tax was
assessed were indivisible
founded on the premise that a works contract is a
composite contract which is inseparable and indivisible, and which
consists of several elements which include ... correct in their submission that
a works contract is a separate species of contract distinct from
contracts for services simpliciter recognized by the world
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 ... definition of “works contract” in the Act,
interpreted the contract and came to hold that the contract
remained a works contract within the meaning
light on the nature of the contract. In a contract for supply of electric equipment and a separate contract for labour, an invoice ... determined is whether the contract between the parties of this nature is a composite contract or one divisible contract under which, over and above
such a
contract treating it as a sale. Consequently, it was held that in a
building contract which was one, entirely indivisible, there ... contract treating it as a sale. This was
on the premise that the works contract was a composite
contract which is inseparable and indivisible
arbp-275.12 (j).doc
awarded to the petitioner was not an indivisible contract and application
AG-2 or other applications forming part of the said ... indivisible contract. I shall first decide whether the
finding rendered by the arbitral tribunal that the contract awarded to the
petitioner was indivisible is contrary
contract.
In effect, the submission of the revenue is that these two
contracts (supply contract and erection contract) should be treated
as a single indivisible ... documents. The total
contract was agreed to be divided into two separate contracts, (i)
supply contract, and (ii) erection contract, with a cross-fall breach
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 ... interpreted the contract
and came to hold that the contract remained a works contract
within the meaning of the term as defined under the said
founded on the
premise that a works contract is a composite contract which is
inseparable and indivisible, and which consists of several
elements which include ... correct in their submission
that a works contract is a separate species of contract distinct
from contracts for services simpliciter recognized by the world
treat the contract a single Works Contract or three separate
contracts as above?
Is making of three separate contracts attributable to the
respondent ... three contracts. This clause again proves that
contracts are not independent contracts to sale, but a single,
composite and indivisible works contract.
B. Terms
