Works contract tax on steel bars and rods not at higher rate where Supreme Court ruling already governs the issue.

Steel bars and rods used in construction were considered in the context of works contract taxation under the Karnataka Value Added Tax Act, 2003. The controversy was already governed by a Supreme Court ruling on the same tax question, which held that the higher rate applicable to goods used in execution of works contract was not attracted on the manner of use under consideration. On that binding authority, no substantial question of law survived for interference with the Tribunal's order, and the revision challenge was liable to fail.

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Issues: Whether the revision petitions challenging the Tribunal's order deserved interference on the question whether steel bars and rods used in construction could be taxed at the higher rate applicable to goods used in execution of works contract.

Analysis: The petitions were filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003. The controversy was covered by the Supreme Court's decision on the same tax question, where it was held that when iron and steel items are used in construction in the manner considered, the higher rate of tax was not attracted. In view of that binding determination, no substantial question of law survived for consideration.

Conclusion: The challenge to the Tribunal's order failed and the revision petitions were liable to be dismissed.

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