Kone Elevator India (P) Ltd. vs State of Tamil Nadu and Ors.
Works Contractvs Sale: Intention of contracting parties-Manufacture, supply and installation of lifts or elevators Sale and not Works Contract-Even after the 46th Constitutional Amendment, if article 366(29A)(b) of the Constitution of India was to be invoked, as a necessary concomitant, it sh [LexDoc Id : 460682]
Kumagai Skanska HCC Itochu Group vs Commissioner of Value Added Tax and Anr.
Applicability of limitation prescribed in Delhi Value Added Tax Act 2004-Terms of s.106(4) clear and unequivocal and specifically dealing with purposes connected with and/or incidental to revision including prescription with regard to limitation-The petitioner’s submission that unless the prescription with regard to limitation was specifically saved, the limitation prescribed in the Delhi Valu [LexDoc Id : 460803]
