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TMI Blog1992 (1) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Sales Tax Appellate Tribunal in T.A. Nos. 1523/87 (relating to the assessment year 1981-82) and T.A. No. 580/88 (relating to the assessment year 1980-81). The appeals were allowed partly in favour of the assessee. But the Tribunal held that the sale price of air-conditioners to the extent of Rs. 42,500 in T.A. No. 1523/87 (T.R.C. No. 30 of 1991), Rs. 1,34,050 in respect of T.A. No. 58 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncidental works? On examining the terms of the contracts, the Deputy Commissioner held that the air-conditioners which were complete and composite units in each case has to be supplied for a specified price, the charges for fixing them up in the buildings was divisible from the total consideration and represented works incidental to the supply of air-conditioners. In affirming that decision, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seems to us to be pertinent: "Now, it is clear that the contract is for fabrication, supply, erection and installation of two types of rolling shutters and not only are the rolling shutters to be manufactured according to the specifications, designs, drawings and instructions provided in the contract, but they are also to be erected and installed at the premises of the company. The price stipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eof was to be paid immediately on such supply. The supply of all ancillaries like ducts, etc., and installation in the building were to follow thereafter and payments had to be effected in respect of such ancillaries and services on later occasions. It is, therefore, clear that the air-conditioners were supplied as standard units and had not to be manufactured according to the specifications purs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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