Supreme Court · 2015 INSC 290 · Decided 8 April 2015
Voltas LTD. v. State of Gujarat
- Court
- Supreme Court of India
- Citation
- 2015 INSC 290 · [2015] 5 S.C.R. 320
- Case number
- CIVIL APPEAL No. 2957/2007
- Decided
- 8 April 2015
- Bench
- H.L. DATTU, ARUN MISHRA, AMITAVA ROY (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Gujarat Sa/es Tax Act, 1969 - s.55A - Notification dated 8. 10. 93 issued under- Entries 2 and 5- Composition rate of tax payable vis-a-vis Work Contract- For fabrication D and installation of air-conditioning plants - Whether falls under Entry 2 and thereby taxable@ 15% or falls under Entry 5 and Assessee's works contract for fabrication and installation of water chilling plant would fall under Entry 5 and would be taxable @ 5% - E Fabrication in terms of the work order in the instant case is distinctly independent, yet integral segment of the works contract contributing to the final
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