https://www.taxtmi.com/caselaws?id=156177 Sales tax on a turnkey works contract is confined to the value of goods actually involved in execution of the contract and cannot be computed on the entire indivisible contract price. The Forty-sixth Amendment deems transfer of property in goods in a works contract to be a sale, but the levy remains subject to Article 286 and the constitutional limit that only goods supplied in performance of the contract may be taxed. Quasi-judicial tax directions affecting civil liability must also record adequate reasons; unsupported orders are unsustainable, and the absence of reasons cannot be cured later by affidavit. en-us Wed, 27 Sep 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156177 Sales tax on a turnkey works contract is confined to the value of goods actually involved in execution of the contract and cannot be computed on the entire indivisible contract price. The Forty-sixth Amendment deems transfer of property in goods in a works contract to be a sale, but the levy remains subject to Article 286 and the constitutional limit that only goods supplied in performance of the contract may be taxed. Quasi-judicial tax directions affecting civil liability must also record adequate reasons; unsupported orders are unsustainable, and the absence of reasons cannot be cured later by affidavit. Case-Laws VAT and Sales Tax Wed, 27 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156177