https://www.taxtmi.com/caselaws?id=159171 For periods before 1 April 1988, composition tax under section 17(6) of the Karnataka Sales Tax Act, 1957 on works contracts was confined to the turnover relating to the transfer of property in goods involved in execution of the contract, not the entire contract value. The earlier unamended provision could not be expanded beyond the goods component transferred in the works contract, especially when read with the amended provision effective from 1 April 1988, which expressly shifted the base to the total consideration receivable. Applying Article 366 and the accepted understanding of works contracts, the broader levy was impermissible and the revisional order was unsustainable. en-us Mon, 29 Sep 1997 00:00:00 +0530 Sat, 16 Nov 2013 18:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159171 For periods before 1 April 1988, composition tax under section 17(6) of the Karnataka Sales Tax Act, 1957 on works contracts was confined to the turnover relating to the transfer of property in goods involved in execution of the contract, not the entire contract value. The earlier unamended provision could not be expanded beyond the goods component transferred in the works contract, especially when read with the amended provision effective from 1 April 1988, which expressly shifted the base to the total consideration receivable. Applying Article 366 and the accepted understanding of works contracts, the broader levy was impermissible and the revisional order was unsustainable. Case-Laws VAT and Sales Tax Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159171