https://www.taxtmi.com/caselaws?id=238929 Transfers of property in goods involved in execution of a works contract are treated as deemed sales under Article 366(29-A)(b), so States may levy tax on the value of materials incorporated in construction. The settled position also notes that building contracts are a species of works contract, the dominant-nature test does not apply to transactions covered by Article 366(29-A), and tax can be directed to the value of goods at the time of incorporation even if title passes later. On assessment challenges, writ jurisdiction is not the proper forum where factual and evidentiary disputes require adjudication, so parties must pursue the statutory appeal remedy. en-us Fri, 04 Oct 2013 00:00:00 +0530 Sat, 02 Nov 2013 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238929 Transfers of property in goods involved in execution of a works contract are treated as deemed sales under Article 366(29-A)(b), so States may levy tax on the value of materials incorporated in construction. The settled position also notes that building contracts are a species of works contract, the dominant-nature test does not apply to transactions covered by Article 366(29-A), and tax can be directed to the value of goods at the time of incorporation even if title passes later. On assessment challenges, writ jurisdiction is not the proper forum where factual and evidentiary disputes require adjudication, so parties must pursue the statutory appeal remedy. Case-Laws VAT and Sales Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238929