Works contract or contract for Sale - the contract in the ...

Contract Focuses on Equipment Supply, Erection, and Installation; Dominant Purpose is Equipment Sale, Not Works Contract.

December 22, 2017

Case Laws VAT and Sales Tax HC

Works contract or contract for Sale - the contract in the instant case is predominantly for supply of equipment, erection and installation - The intention of parties as derived from the diverse contractual provisions set out above leaves us in no manner of doubt that the contract in question was not a works contract but the dominant intention was of sale of equipment. - HC

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Works contract or contract for Sale - the contract in the ...

Contract Focuses on Equipment Supply, Erection, and Installation; Dominant Purpose is Equipment Sale, Not Works Contract.

December 22, 2017

Case Laws VAT and Sales Tax HC

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