https://www.taxtmi.com/caselaws?id=157373 Section 3-B of the Tamil Nadu General Sales Tax Act, 1959, was upheld as a valid works-contract charging provision, read harmoniously with article 286 and the Central Sales Tax Act restrictions on declared goods; the challenge based on use of goods in the same form failed. In computing taxable turnover, only the value of goods involved in execution is taxable, so amounts referable to labour and services, reasonable profit attributable to labour and services, establishment costs so attributable, and consumables not involving transfer of property are deductible. Section 7-C's optional compounded levy for civil works contractors was also sustained as a rational classification and not violative of article 14. en-us Tue, 14 Jun 1994 00:00:00 +0530 Fri, 04 Oct 2013 15:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157373 Section 3-B of the Tamil Nadu General Sales Tax Act, 1959, was upheld as a valid works-contract charging provision, read harmoniously with article 286 and the Central Sales Tax Act restrictions on declared goods; the challenge based on use of goods in the same form failed. In computing taxable turnover, only the value of goods involved in execution is taxable, so amounts referable to labour and services, reasonable profit attributable to labour and services, establishment costs so attributable, and consumables not involving transfer of property are deductible. Section 7-C's optional compounded levy for civil works contractors was also sustained as a rational classification and not violative of article 14. Case-Laws VAT and Sales Tax Tue, 14 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157373