Supreme Court · 2014 INSC 359 · Decided 6 May 2014
M/S. Kone Elevator India PVT. LTD. v. State of Tamil Nadu and ORS.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 359 · [2014] 5 S.C.R. 912
- Case number
- WRIT PETITION (CIVIL) No. 232/2005
- Decided
- 6 May 2014
- Bench
- RAJENDRA MAL LODHA, A.K. PATNAIK, S. J. MUKHOPADHAYA, DIPAK MISRA, F.M. IBRAHIM KALIFULLA (5-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution
Headnote
C CONSTITUTION OF /NOIA, 1950: Art. 366(29A) (b) - Tax on sale and purchase of goods - 'Works contract'-Contract for manufacture, supply and installation of lifts in a building - Held: (Per majority)(Fakkir dissenting): Four concepts D emerge as regards a 'works contract', viz., (i) the works contract is an indivisible contract but, by legal fiction, is divided into two parts, one for sale of goods, and the other for supply of labour and services; (ii) the concept of "dominant nature
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