COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
vi)
cannot, however, be excluded. The position of a
contractor in relation to a transfer of property in
goods in the execution of a works contract is not
different from that of a dealer in goods who is liable
to pay sales tax on the sale price charged by him
from the customer for the goods sold. The said price
