https://www.taxtmi.com/caselaws?id=159234 Chemicals used in effluent treatment under a works contract were treated by the majority as taxable transfer of property in goods under the Kerala General Sales Tax Act, 1963, read with Article 366(29A)(b), because the chemicals were owned by the assessee and their property passed to the awarder when poured into the effluent. The fact that they were later consumed and left no trace did not prevent the transfer from being taxable. The dissent treated the chemicals as consumables merely used up in the process, with no transfer of property in goods, and considered their value deductible as consumables in works contracts. en-us Thu, 10 Feb 2011 00:00:00 +0530 Wed, 17 Sep 2014 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159234 Chemicals used in effluent treatment under a works contract were treated by the majority as taxable transfer of property in goods under the Kerala General Sales Tax Act, 1963, read with Article 366(29A)(b), because the chemicals were owned by the assessee and their property passed to the awarder when poured into the effluent. The fact that they were later consumed and left no trace did not prevent the transfer from being taxable. The dissent treated the chemicals as consumables merely used up in the process, with no transfer of property in goods, and considered their value deductible as consumables in works contracts. Case-Laws VAT and Sales Tax Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159234