Question of whether Transactions constitute Works Contracts or Sales cannot be undertaken in Writ Jurisdiction: Madras HC relegates to Appellate Authority

Orchid Designs Pvt Ltd. Vs Commissioner of Commercial Taxes (Madras High Court) The petitioner states that a writ appeal has been filed as against order dated 07.08.2020 as against which the present review petition has been filed. In fact, the index to the typed-set only sets the grounds of appeal and no ground for review is made out. 2. In the course of oral hearing, learned counsel would reiterate the stand already noted and dealt with under order dated 08.2020 on the applicability of majority judgment in the case of Kone Elevator Pvt Ltd vs State of Tamil Nadu 71 VST 1. After having conside...