https://www.taxtmi.com/caselaws?id=238031 Chemicals used in dyeing and bleaching under a works contract were treated as transferable goods where property passed in the course of execution, making the transaction exigible to sales tax under the constitutional works contract fiction and Section 3-B of the Tamil Nadu General Sales Tax Act, 1959. The court accepted that the chemicals were consumed in the process, but held that such consumption did not prevent taxability. Penalty, however, was found unwarranted because the dispute turned only on interpretation of Section 3-B and there was no suppression of turnover or concealment of sales. en-us Fri, 23 Aug 2013 00:00:00 +0530 Mon, 21 Sep 2015 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238031 Chemicals used in dyeing and bleaching under a works contract were treated as transferable goods where property passed in the course of execution, making the transaction exigible to sales tax under the constitutional works contract fiction and Section 3-B of the Tamil Nadu General Sales Tax Act, 1959. The court accepted that the chemicals were consumed in the process, but held that such consumption did not prevent taxability. Penalty, however, was found unwarranted because the dispute turned only on interpretation of Section 3-B and there was no suppression of turnover or concealment of sales. Case-Laws VAT and Sales Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238031