EMC Ltd., In re

Date: May 11, 2018

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): VISHWANATH AND PARTHASARATHI DEY
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Subject Matter

Contract for supply of Tower Packages is a works contract

Works ContractComposite Supply

Summary

The contractee awards the Applicant contracts for supply of Tower Packages split up into two separate sets of contracts – one for supply of materials at ex-factory price (hereinafter the First Contract), and the other for supply of allied servi…

1.  The Applicant is stated to be a supplier of materials and allied services for erection of towers, testing and commissioning of transmission lines and setting up sub-stations collectively called the Tower Package. His question is related to contracts obtained mainly from M/s Power Grid Corporation of India (hereinafter the contractee). The contractee awards the Applicant contracts for supp…

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