Pew Engineering (P.) Ltd., In re
Date: December 21, 2018
Subject Matter
Retro-fitment of Twin Pipe Air Brake System on Railway Wagons is a Composite Supply, where the Twin Pipe Air Brake System is the Principal Supply
Summary
Supply of the service of fitting the Twin Pipe Air Brake Systems to the wagon cannot be made unless the goods have already been supplied. The supply of services of the fitting is, therefore, dependent upon and ancillary to supply of the Twin Pipe Air…
1. The Applicant, stated to have received a tender from the Indian Railways (hereinafter referred to as "the Contractee") for retro-fitment of Twin Pipe Air Brake Systems on wagons, seeks a Ruling as to whether such activity under contract is to be treated as Composite Contract or Works Contract, and If it is determined to be a Composite Contract, whether the Principal Supply will…