The Indian Hume Pipe Co. Ltd. vs The State Of Rajasthan And Ors. Finance ...

The Supreme Court addressed the issue of whether the works contract awarded to M/s. India Hume Pipe Co. Ltd. was divisible under the Rajasthan Sales Tax Act, 1954, specifically Section 7AA. The Court held that the contract was indeed divisible, affirming the High Court's decision that the assessee was not entitled to tax exemption for the supply of pipelines prior to the 2001 notification. The ruling emphasized the interpretation of composite contracts in light of the precedent set in Kone Elevator India Private Limited v. State of Tamil Nadu.