Case LawCASE NO. 7 OF 2018
EMC Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- May 11, 2018
- Type:
- Advance Ruling
- Members:
- VISHWANATH AND PARTHASARATHI DEY
Subject
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…
Judgement
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…