https://www.taxtmi.com/caselaws?id=128399 The Kerala HC considered whether turnover attributable to materials supplied in executing a works contract was taxable under the Travancore-Cochin General Sales Tax Act, 1125. It held that the charging provision, read with the statutory definitions of sale, turnover, dealer, goods and works contract, extended the levy to transfers of property in goods involved in such execution. The court rejected the contention that only goods merely intended for use, rather than actually used, could be taxed, finding that the materials used in the building contract formed part of assessable turnover. The assessment was therefore upheld and the challenge failed. en-us Mon, 17 Jul 1961 00:00:00 +0530 Thu, 04 Apr 2013 14:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128399 The Kerala HC considered whether turnover attributable to materials supplied in executing a works contract was taxable under the Travancore-Cochin General Sales Tax Act, 1125. It held that the charging provision, read with the statutory definitions of sale, turnover, dealer, goods and works contract, extended the levy to transfers of property in goods involved in such execution. The court rejected the contention that only goods merely intended for use, rather than actually used, could be taxed, finding that the materials used in the building contract formed part of assessable turnover. The assessment was therefore upheld and the challenge failed. Case-Laws VAT and Sales Tax Mon, 17 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128399