https://www.taxtmi.com/caselaws?id=127860 In a works contract executed through a sub-contractor, the transfer of property in goods constitutes only one deemed sale under Article 366(29A)(b), because the sub-contractor acts within the contractor's execution of the same contract and there is no privity between the employer and the sub-contractor. The constitutional fiction does not permit the same transfer to be treated as two separate taxable events merely because the work is split between contractor and sub-contractor. A levy based on dual taxation of the same transaction was held irrational and discriminatory, so the assessment could not stand and was set aside, subject to fresh assessment in accordance with the declared legal position. en-us Thu, 12 Oct 2006 00:00:00 +0530 Fri, 14 Feb 2014 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127860 In a works contract executed through a sub-contractor, the transfer of property in goods constitutes only one deemed sale under Article 366(29A)(b), because the sub-contractor acts within the contractor's execution of the same contract and there is no privity between the employer and the sub-contractor. The constitutional fiction does not permit the same transfer to be treated as two separate taxable events merely because the work is split between contractor and sub-contractor. A levy based on dual taxation of the same transaction was held irrational and discriminatory, so the assessment could not stand and was set aside, subject to fresh assessment in accordance with the declared legal position. Case-Laws VAT and Sales Tax Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127860