https://www.taxtmi.com/caselaws?id=158671 Manufacture and erection of rolling shutters at a customer's premises was treated as a taxable works contract because the shutters were fabricated in the assessee's factory, supplied as finished goods, and installed on site; the transaction was therefore brought within the State's works contract turnover levy. The finished shutters were also held to be a commercially distinct commodity from the tax-paid iron and steel used as inputs, so prior tax on the raw materials did not confine assessment to declared goods at the lower iron and steel rate. Penalty for filing an incorrect and incomplete return was sustained, but the separate penalty under section 12(3)(b) was deleted. en-us Wed, 24 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158671 Manufacture and erection of rolling shutters at a customer's premises was treated as a taxable works contract because the shutters were fabricated in the assessee's factory, supplied as finished goods, and installed on site; the transaction was therefore brought within the State's works contract turnover levy. The finished shutters were also held to be a commercially distinct commodity from the tax-paid iron and steel used as inputs, so prior tax on the raw materials did not confine assessment to declared goods at the lower iron and steel rate. Penalty for filing an incorrect and incomplete return was sustained, but the separate penalty under section 12(3)(b) was deleted. Case-Laws VAT and Sales Tax Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158671