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Supreme Court of India

M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.

Neutral citation
Reported as [2014] 5 S.C.R. 912
Decided 6 May 2014

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

From the headnote

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 Mohamed Ibrahim Kalifulla,J. dissenting): Four concepts 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 test" or, for that matter, the "degree of intention test" or "overwhelming component

Authorities it was built on

Where later benches applied it

Of those, 5 referred to

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