https://www.taxtmi.com/caselaws?id=158688 Tax deduction is not permissible from payments under a pure labour contract where the contractor does not transfer property in goods. The Forty-sixth Amendment and the amended definition of sale under the Kerala General Sales Tax Act, 1963 extend the tax net only to works contracts involving such transfer, whether in goods or in another form. Where the contractor supplies only labour, or where materials are supplied by the Board and no transfer of property in goods by the contractor occurs, sales tax deduction cannot be compelled under the circular. en-us Wed, 09 Feb 1994 00:00:00 +0530 Tue, 05 Nov 2013 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158688 Tax deduction is not permissible from payments under a pure labour contract where the contractor does not transfer property in goods. The Forty-sixth Amendment and the amended definition of sale under the Kerala General Sales Tax Act, 1963 extend the tax net only to works contracts involving such transfer, whether in goods or in another form. Where the contractor supplies only labour, or where materials are supplied by the Board and no transfer of property in goods by the contractor occurs, sales tax deduction cannot be compelled under the circular. Case-Laws VAT and Sales Tax Wed, 09 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158688