goods
component on which and there is no break-up of the actual value of the
goods which are transferred or deemed to have transferred ... goods and services supplied may be determined in accordance with
generally accepted accounting principles. Thus the actual value of property
in goods transferred need
Contracts for repair or maintenance of moveable properties are also
works contracts if property in goods is transferred in the course of
execution of such ... property in goods is transferred in course of
execution of contract. In the present case, there is no transfer of property
in goods
Contracts for repair or maintenance of moveable properties are also
works contracts if property in goods is transferred in the course of
execution of such ... property in goods is transferred in course of
execution of contract. In the present case, there is no transfer of property
in goods
Contracts for repair or maintenance of moveable properties are also
works contracts if property in goods is transferred in the course of
execution of such ... property in goods is transferred in course of
execution of contract. In the present case, there is no transfer of property
in goods
Contracts for repair or maintenance of moveable properties are also
works contracts if property in goods is transferred in the course of
execution of such ... property in goods is transferred in course of
execution of contract. In the present case, there is no transfer of property
in goods
amount charged in the works contract less the value of property in goods transferred, involved in the execution of the works contract. As the appellant ... property in goods involved in the execution of such contract is leviable to tax as sale of goods. Therefore, firstly, there must transfer of property
said transfer of
property in such goods takes place when the goods are
incorporated in the works, the value of the goods which can
constitute ... amount charged for the works
contract less the value of property in goods transferred in
the execution of the works contract. This not having been
purchase of goods‟ includes -
(a) *** *** ***
(b) a tax on the transfer of property in goods (whether as
goods or in some other form) involved ... said transfer of property in such goods
takes place when the goods are incorporated in the works,
the value of the goods which can constitute
gross value of the works
contract the value of property in goods transferred in the execution of a
works contract."
49. The Supreme Court ... service element but also on the immovable property and the property
in goods transferred or intended to be transferred to the ultimate buyer
maintenance and repair for IIT Kanpur.
All such services involve transfer of property in goods
during execution, VAT is duly discharged by the appellant ... transfer of property involved in such contract.
It is enough if transfer of property is leviable to tax as sale
of goods for determining whether
