COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
72)
32
Page 33
JUDGMENT
20.
We also find that the assessees’ argument that there is no
charge to tax of works contracts in the Finance Act, 1994 is
correct in view of what has been stated above.
21.
This Court in Mathuram Agrawal v. State of M.P., (1999)
8 SCC 667, held:-
“Another question that arises for consideration
