Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Rajasthan Sales Tax Act 1954 - s. 7AA - Imposition of tax · and penalty under - Works contract in favour of assessee for providing and laying pipes for water supply scheme - Excisability to sales tax - Assessee seeking exemption from tax |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Rajasthan Sales Tax Act, 1954 - s. 7AA - Imposition of tax · and penalty under - Works contract in favour of assessee for providing and laying pipes for water supply scheme - Excisability to sales tax - Assessee seeking exemption ji·om tax - Rejection of, by the Assessing officer holding that the pipes manufactured and supplied by it fell within the definition of sale of goods and the contract was divisible in nature - Said order upheld by the appellate authority, Single Judge as well as Division Bench of the High Court - On appeal, held: Transfer of moveable property in a works con- tract is deemed to be sale - Authorities below as also High Court rightly held that the agreement was clearly in two parts-sale and supply of pipes, jointing material specials, valves, anchor blocks, etc. and the remaining part being supply of labour and services - Approach of the High Court is accepted that when it is found on facts that the works contract executed by assessee is a divisible contract, the submission of the assessee that it is to be treated as one single and composite contract is rejected - Further, assessee . admitted that it has no grievance against the finding that supply of pipes was sale of pipes involved in the execution of the· contracts, thus, was excisable to sales tax - Thus, judgment of the High Court is upheld. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 817 |
Petitioner | M/s. Indian Hume Pipe Co. Ltd. |
Respondent | State Of Rajasthan & Ors. |
SCR | [2017] 7 S.C.R. 565 |
Judgement Date | 2017-08-28 |
Case Number | 9879 |
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