https://www.taxtmi.com/caselaws?id=239594 Dyes and chemicals used in processing grey cloth on a job-work basis were treated as goods transferred in execution of a works contract and therefore taxable as a deemed sale. The legal framework after the 46th Constitutional Amendment permits State tax on the value of property in goods involved in a works contract, whether transferred in the same form or in another form. Consumables such as fuel, water and labour, which are consumed without transfer of property, do not fall within this tax base. On that basis, the assessment was sustained and the challenge failed. en-us Fri, 13 Sep 2013 00:00:00 +0530 Fri, 11 Jul 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239594 Dyes and chemicals used in processing grey cloth on a job-work basis were treated as goods transferred in execution of a works contract and therefore taxable as a deemed sale. The legal framework after the 46th Constitutional Amendment permits State tax on the value of property in goods involved in a works contract, whether transferred in the same form or in another form. Consumables such as fuel, water and labour, which are consumed without transfer of property, do not fall within this tax base. On that basis, the assessment was sustained and the challenge failed. Case-Laws VAT and Sales Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239594