M/S. Kone Elevator India Pvt. Ltd vs State Of T.N. & Ors
Summary of facts: Kone (petitioner) was awarded contract for supply, erection, commissioning of elevators. It billed the purchaser for the entire transaction as work, charging the then applicable works tax. The Sales Tax officials demanded sales tax on entire amount stating sale of Elevator concluded after commissioning and the preparatory work was to be done…
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