https://www.taxtmi.com/caselaws?id=158654 The Kerala HC upheld Explanation (4), including clause (c), to section 2(xxi) of the Kerala General Sales Tax Act, 1963, holding that a State may fix the situs of transfer of property in goods involved in a works contract within the State without taxing inter-State sales. It further held, on the facts, that the petitioner's transactions were local works contracts: the goods were brought into Kerala, liability arose after inspection and acceptance, the purchaser could reject the goods, and property passed only on incorporation or supply under the works order. The transactions were therefore taxable in Kerala, and the petition was dismissed. en-us Wed, 19 Mar 1997 00:00:00 +0530 Sat, 02 Nov 2013 15:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158654 The Kerala HC upheld Explanation (4), including clause (c), to section 2(xxi) of the Kerala General Sales Tax Act, 1963, holding that a State may fix the situs of transfer of property in goods involved in a works contract within the State without taxing inter-State sales. It further held, on the facts, that the petitioner's transactions were local works contracts: the goods were brought into Kerala, liability arose after inspection and acceptance, the purchaser could reject the goods, and property passed only on incorporation or supply under the works order. The transactions were therefore taxable in Kerala, and the petition was dismissed. Case-Laws VAT and Sales Tax Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158654