https://www.taxtmi.com/caselaws?id=105992 Eligibility for composition under the Karnataka Sales Tax Act is governed by the law in force for the relevant assessment year, not by the date of the underlying works contract. The amended section 17(7), effective from 1 April 2002, therefore applied to assessment year 2002-03 and operated as a bar where the dealer purchased or received goods from outside the State for use in executing works contracts. The term "receives" was construed broadly to include branch transfer or stock transfer of goods from outside the State, so such receipt fell within the exclusion from composition under section 17(6). en-us Tue, 22 Jan 2008 00:00:00 +0530 Sat, 24 Aug 2013 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105992 Eligibility for composition under the Karnataka Sales Tax Act is governed by the law in force for the relevant assessment year, not by the date of the underlying works contract. The amended section 17(7), effective from 1 April 2002, therefore applied to assessment year 2002-03 and operated as a bar where the dealer purchased or received goods from outside the State for use in executing works contracts. The term "receives" was construed broadly to include branch transfer or stock transfer of goods from outside the State, so such receipt fell within the exclusion from composition under section 17(6). Case-Laws VAT and Sales Tax Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105992