https://www.taxtmi.com/caselaws?id=155673 In a works contract, only the transfer of goods in execution of the contract is taxable, and taxing statutes must be strictly construed. Goods used in a valid sub-contractor's portion remain part of the composite transaction for the principal contractor, but where that subcontracted turnover has already been separately assessed in the sub-contractor's hands, the same goods cannot be taxed again on the main contractor. The assessment was therefore interfered with only to prevent duplicate taxation on the same turnover, while the remaining assessment proceedings were allowed to continue in accordance with law. en-us Thu, 07 Sep 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155673 In a works contract, only the transfer of goods in execution of the contract is taxable, and taxing statutes must be strictly construed. Goods used in a valid sub-contractor's portion remain part of the composite transaction for the principal contractor, but where that subcontracted turnover has already been separately assessed in the sub-contractor's hands, the same goods cannot be taxed again on the main contractor. The assessment was therefore interfered with only to prevent duplicate taxation on the same turnover, while the remaining assessment proceedings were allowed to continue in accordance with law. Case-Laws VAT and Sales Tax Thu, 07 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155673