VOLTAS LTD. vs STATE OF GUJARAT

The Supreme Court addressed the tax liability of Voltas Ltd. under the Sales Tax Act, 1969, specifically referring to Section 69 regarding works contracts. The Court held that the classification of the works contract for the installation of air-conditioning plants falls under the relevant entries in Schedule II-A of the Act, thereby affirming the High Court's determination of tax rates applicable. The judgment clarified the interpretation of the Act concerning the nature of works contracts and their tax implications.