Supreme Court · 2005 INSC 81 · Decided 17 February 2005
State of Andhra Pradesh v. M/S. Kone Elevators (India) LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 81 · [2005] 2 S.C.R. 152
- Case number
- CIVIL APPEAL No. 6585/1999
- Decided
- 17 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Andhra Pradesh General Sales Tax Act, 1957; Ss. 2(l)(n) & (t), 5F and 5G, Entry 82 of the First Schedule to the Act : C Contract for sale and installation of lifts between assessee/seller and customer-levy of sales tax-Deductions towards labour charges-Claim of -Held: Claim of the deductions made pursuant to a contract could be judged from the intention of the parties-Transfer of Property and delivery of possession D is the essence of contract for sale but the essence of contract for works is work and labour-Thus, it is substance and not the form of the contract which is
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