Voltas Ltd vs State Of Gujarat

The Supreme Court examined the classification of works contracts under the Gujarat Sales Tax Act, 1969, specifically addressing the applicability of tax rates as per Schedule II-A. The Court held that the nature of the contract executed by M/s. Voltas Ltd. for the installation of a water chilling plant constituted an indivisible works contract, thereby attracting the relevant tax rate specified for such contracts. The judgment clarified the interpretation of Section 69 of the Act, affirming the High Court's decision regarding tax liability.