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SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015

reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),— (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

additional obligations, such contract would be covered by the term “works contract”. Nothing in Article 366(29-A) (b) limits the term “works contract” to contract for labour and service only. The learned Advocate General for Maharashtra was right in his submission that the term “works contract” cannot be confined to a contract to provide labour and services