M/S K.P.MOZIKA vs OIL AND NATURAL GAS CORPORATION LTD

Supreme Court of IndiaJudgment9 January 2024

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Court record details
Court	Supreme Court of India
Record type	Judgment
Neutral citation	2024 INSC 27
Diary number	Diary No. 2540/2010
Date of decision	9 January 2024
Bench	HON'BLE MR. JUSTICE UJJAL BHUYAN HON'BLE MR. JUSTICE ABHAY S. OKA
Disposal	Appeals allowed; contracts not covered by sales laws, treated as services
Reporting	reportable
Acts	Assam General Sales Tax Act, 1993 Assam Value Added Tax Act, 2003 Finance Act, 1994 Contract Labour (Regulation and Abolition) Act, 1970 Motor Vehicles Act, 1988
Sections	Clause 29A(d) of Article 366 of the Constitution of India Section 2(43)(iv) of the VAT Act Section 65(105)(zzzzj) of the Finance Act

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