AAR: Supply of Pouch Filling Machine with online pouch coding machine not a ‘works contract’

Gujarat AAR holds that the supply of Pouch Filling Machine with online pouch coding machine of Make-Domino to be used for packing milk is not an immovable property and hence supply of the same cannot be termed as supply of ‘works contract’; Notes that the applicant is in the business of providing services of providing execution of works contract regarding EPC solutions to dairy and food processing industry and have been awarded a contract for design, constructio...