Supreme Court of India
Voltas Ltd. v. State of Gujarat
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1 Supreme Court bench has cited this judgment.
From the 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 and installation of air-conditioning plants - Whether falls under Entry 2 and thereby taxable@ 15% or falls under Entry 5 and thereby taxable @ 5% - Held: Assessee's works contract for fabrication and installation of water chilling plant would fall under Entry 5 and would be taxable @ 5% - Fabrication in terms of the work order in the instant case is distinctly independent, yet integral segment of the works contract
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 2010 Maharashtra University of Health Sc. & Ors. v. Satchikitsa Prasarak Mandal & Ors.
- 2006 M/s. H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh
- 1996 Union of India and Ors. v. Garware Nylons Ltd. Etc.
- 1998 South Central Railway Employees Co-operative Credit Society Employees Union, Secunderabad v. Registrar of Co-operative Societies and Ors
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