SCHINDLER INDIA (P) LTD. Vs. STATE OF KERALA

JUDGEMENT

(1.) Two contracts for supply and installation of Escalators with two different entities; one covering supply and installation of 8 and the other 2 Escalators. Whether the appellant-assessee was involved in the installation only, the charges of which are excluded under the Kerala Value Added Tax Act, is the issue arising.

(2.) The brief facts are that the appellant is a registered dealer within the State and has its Principal in China. The two entities referred to above entered into contracts for supply and installation of Escalators with the appellant; the documents of one of whom are produced here. Presumably, the terms and procedure adopted with respect to the other was also identical.

(3.) The question of law arising is modified and re-framed as follows: