https://www.taxtmi.com/caselaws?id=157907 Works-contract taxation under the Kerala General Sales Tax Act is examined by reference to article 366(29-A)(b), under which the State may tax only the value of goods involved in execution of the contract and must exclude labour, service and other non-taxable components. The normal levy under section 5(1)(iv), including the deduction and turnover-determination provisions, is described as consistent with that constitutional scheme. By contrast, the compounded levy provisions and connected collection rules are described as operating on the whole contract amount without preserving required exclusions for inter-State, outside-State, import or export transactions and labour charges, making that structure constitutionally impermissible to that extent. en-us Thu, 09 Mar 1995 00:00:00 +0530 Sat, 12 Oct 2013 12:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157907 Works-contract taxation under the Kerala General Sales Tax Act is examined by reference to article 366(29-A)(b), under which the State may tax only the value of goods involved in execution of the contract and must exclude labour, service and other non-taxable components. The normal levy under section 5(1)(iv), including the deduction and turnover-determination provisions, is described as consistent with that constitutional scheme. By contrast, the compounded levy provisions and connected collection rules are described as operating on the whole contract amount without preserving required exclusions for inter-State, outside-State, import or export transactions and labour charges, making that structure constitutionally impermissible to that extent. Case-Laws VAT and Sales Tax Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157907