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In which of the following judgments, a Constitution Bench of the Supreme Court has held that the sale…

The decision is Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu. The Constitution Bench treated a composite contract for supplying and installing a lift as a works…

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In which of the following judgments, a Constitution Bench of the Supreme Court has held that the sale and installation of a lift is a works contract?

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Answer and explanation

Correct answer B

The decision is Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu. The Constitution Bench treated a composite contract for supplying and installing a lift as a works contract because it involves both goods and installation through labour and skill. It overruled the earlier State of A.P. v. Kone Elevators decision that treated the transaction as a sale.

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