COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
47) :-
“The cost of establishment of the contractor which is
relatable to supply of labour and services cannot be
included in the value of the goods involved in the
execution of a contract and the cost of
establishment which is relatable to supply of
material involved in the execution of the works
contract only can be included in the value
