single and
indivisible works contract. After the 46th Amendment
the works contract which was an indivisible one is by
a legal fiction altered into ... application, to
works contracts falling in the first category, i.e.,
contracts which were entire and indivisible and it was
permissible for the States
expression
"works contract means a contract
for execution of works and
includes such works contract as
the State Government may, by
notification ... between contract for
sale of goods and contract for
work for service) has almost
diminished in the matters of
composite contract involving both
contract
held that where a contract of tenancy was a single indivisible
contract and in the absence of any statutory provision to that
effect ... tenancy. Law,
therefore, is that where there is a single indivisible contract of
tenancy, it cannot be split by a court unless there
contend that the contract between the parties could
be regarded as a divisible contract and the new provision only covered
indivisible contracts. Such a contention ... work, despite the contract explicitly providing in Clause 2.2 of the Special
Conditions of Contract that the contract was an indivisible contract. The
parties were
limitation is concerned, Mr. Engineer would submit that
there is indivisible contract between the parties and it is impermissible
to divide the same by each ... cause of action by holding that the contract was a single indivisible
contract for the full spectrum of contractual services. We do not find
limitation is concerned, Mr. Engineer would submit that
there is indivisible contract between the parties and it is impermissible
to divide the same by each ... cause of action by holding that the contract was a single indivisible
contract for the full spectrum of contractual services. We do not find
valuables of the customers kept in the Lockers. It is an indivisible contract and not a composite contract. Even in those cases, where sales ... that element of a contract which is part of a composite contract but is distinct, but in case of an indivisible contract, the amount cannot
therefore, clearly and unmistakably holds that unless the splitting of an
indivisible works contract is done taking into account the eight heads of
deduction ... above would only be of service
contracts simpliciter and not composite indivisible works contracts.
16. At this stage, it is important to note the scheme
charged
separately, the contract is clearly a composite contract for
providing advertisement services and sale of goods and not an
indivisible contract, which is also ... must be borne in mind between an indivisible
contract and a composite contract. If in a contract, an
element to provide service is contained
contract entered into with
SBW China was a divisible contract wherein the
value of goods and services were clearly
bifurcated in the contract itself ... itself was observed to be non-existent in
respect of indivisible contracts involving both
supply of goods and services.
7. Hence, demand confirmed
