only be done for specified contracts
which involve a works contract; the intention of the parties to the
composite contract is relevant in determining whether ... arriving at
the substance of the contract, if it was not a case of works contract
or catering contract by way of constitutional fiat, splitting
only be done for specified contracts
which involve a works contract; the intention of the parties to the
composite contract is relevant in determining whether ... arriving at
the substance of the contract, if it was not a case of works contract
or catering contract by way of constitutional fiat, splitting
assessee and the Revenue
have understood the Contract as an 'Indivisible
Contract'. Therefore, the Revenue cannot be
permitted to improve its case ... being a composite contract, it has to
be considered as one indivisible contract and the tax
is to be deducted at source on such contracts
Madras) Ltd. , this Court held that a works contract was an indivisible contract and the turnover of the goods used in the execution ... further observed thus :
".......... After the 46th Amendment the works contract which was an indivisible one is by a legal fiction altered into a contract
held that the contract between the parties is one entire and indivisible contract; it is a contract entered into between the railway ... question are not splittable. Each of them is a single and indivisible contract.
29. Coming to the third formulated, we are unable to accept
sale of goods involved in a works contract because the contract was indivisible. All that has happened in law after the 46th Amendment ... sale on goods involved in a works contract because the contract was indivisible. All that has happened in law after the 46th amendment
accepted. Because after 46th Amendment to the Constitution, what was an indivisible contracts has been altered by a legal fiction into a divisible contract ... works contract is the right in the immovable property. That after the 46th Amendment the works contract which was an indivisible
respondent which he undertook to collect under the contract; nor did the contract specify any particular sum of money which he could claim ... that an indivisible contract such as the one with which we are concerned in this case in which there is no stipulation for the payment
printed material with a background of providing the concept is an indivisible activity liable to tax at 4% as a whole. Thereafter, the appellant filed ... company. The bills also indicate the entire activity tantamounts to making indivisible contract in a divisible contract". The subsequent rectification application made
logical end it follows that even in a single and indivisible
works contract there is a deemed sale of the goods which
are involved ... contract containing two separate
agreements/contracts. Since the provisions of Sections 3,
4 and 5 of the Central Act, are applicable to such contracts
containing
