Works Contract for Machinery Supply & Installation Is Indivisible under U.P. Trade Tax Act

Corrtech International Private Limited Vs Commissioner Commercial Tax (Allahabad High Court)

The Allahabad High Court heard a revision petition against the order dated 6 September 2012 passed by the Commercial Tax Tribunal, Saharanpur, in Second Appeal No. 154 of 2010 for Assessment Year 2004-05. The revision raised two principal questions of law: whether the Tribunal was justified in treating the works contract as divisible when the terms indicated a composite, indivisible contract, and whether the Tribunal correctly denied the deduction of goods imported from outside Uttar Prades

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