Supreme Court · 2017 INSC 817 · Decided 28 August 2017
M/S. Indian Hume Pipe CO. LTD. v. State of Rajasthan & ORS.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 817 · [2017] 7 S.C.R. 565
- Case number
- CIVIL APPEAL No. 9879/2017
- Decided
- 28 August 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
565 MIS. INDIAN HUME PIPE CO. LTD. v. STATE OF RAJASTHAN & ORS. (Civil Appeal No. 9879of2017) AUGUST28,2017 (A. K. SIKRI AND ASHOK BHUSHAN, JJ.( Rajasthan Sales Tax Act, 1954 - s. 7AA - Imposition of tax A B · and penalty under - Works contract in favour of assessee for pro­ plied by it fell within the definition of sale of goods and the con­ tract 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- D tract is deemed
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