LAW FOR ALL

Sales Tax - Works contracts - Lifts - The Constitutional Bench overruled the judgment of Kone Elevators- upheld the judgment of Larsen and Toubro -If the contract is a composite one which falls under the definition of works contracts as engrafted under clause (29A)(b) of Article 366 of the Constitution, the incidental part as regards labour and service pales into total insignificance for the purpose of determining the nature of the contract. - Quashed all reopened assessments etc., = M/S. Kone Elevator India Pvt. Ltd. … Petitioner Versus State of Tamil Nadu and Ors. … Respondents = 2014 ( May.Part) http://judis.nic.in/supremecourt/filename=41510