Kerala High Court Upholds Tribunal Decision on Works Contracts for Sales Tax

The High Court of Kerala dismissed the petition challenging the inclusion of works contracts in the definition of sale for sales tax purposes. The court upheld the tribunal's decision, citing a Supreme Court ruling that works contracts cannot be taxed as sales. The petition was dismissed without costs.

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The High Court of Kerala dismissed the petition challenging the inclusion of works contracts in the definition of sale for sales tax purposes. The court cited a Supreme Court decision in The State of Madras v. Gannon Dunkerley & Co. stating that works contracts cannot be taxed as sales. The tribunal's decision was upheld, and the petition was dismissed without costs.

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