INDIAN HUME PIPES LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) SINCE the questions of law and fact involve in all these matters are common I propose to decide them by a common order.

(2.) COMMON prayer of the petitioner company in all these matters is as under- (i) Impugned assessment orders and demand notices be quashed. (ii) It be held and declared that the petitioner is not liable to pay any tax under the Rajasthan Sales Tax Act and Rules in respect of the contract undertaken by it under the various works orders. (iii) It be declared that the petitioner is entitled for grant of exemption certificate in respect of the said words orders. (iv) It be held and declared that the contracts undertaken by the petitioner are indivisible composite work contracts and do not constitute sale.

(3.) THE question that requires my consideration is whether the works contract arising from the agreements is an indivisible contract or a divisible one consisting of two parts-one for the supply of pipes and the other for the supply of labour and services.