COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
price would be left to the whims and
fancies of the assessing authority. This argument was repelled
by this Court after setting out Sections 2(g) and 2(ja), which
define “sale” and “works contract”. The Court then went on to
discuss Sections 9(2) and 13(3) of the Central Sales Tax Act.
Section 9(2) of the Central
