https://www.taxtmi.com/article/detailed?id=5287 Materials bought from unregistered dealers for use in works contracts may be liable to purchase tax where they are used as inputs that are exempt or are disposed of otherwise than by sale or by consumption. The Tribunal remitted one issue for reassessment with directions to state reasons on applicability of disposal rules, and upheld liability on another issue by reference to Supreme Court authority that goods consumed or incorporated into works and removed from marketability become exigible to purchase tax. en-us Fri, 20 Sep 2013 10:57:21 +0530 Fri, 20 Sep 2013 10:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5287 Materials bought from unregistered dealers for use in works contracts may be liable to purchase tax where they are used as inputs that are exempt or are disposed of otherwise than by sale or by consumption. The Tribunal remitted one issue for reassessment with directions to state reasons on applicability of disposal rules, and upheld liability on another issue by reference to Supreme Court authority that goods consumed or incorporated into works and removed from marketability become exigible to purchase tax. Articles Value Added Tax - VAT and CST Fri, 20 Sep 2013 10:57:21 +0530 https://www.taxtmi.com/article/detailed?id=5287