https://www.taxtmi.com/caselaws?id=159303 A contractor executing a works contract is treated as a dealer because Article 366(29-A) and the amended Kerala sales tax law expand sale to include transfer of property in goods involved in the contract. On that basis, statutory delivery notes must be issued by the assessing authority on demand, and the dealer cannot be required to prepare them independently. A registered dealer entitled to purchase specified goods is likewise entitled to C forms. Tax arrears and non-payment for earlier years do not, without express statutory authority, justify withholding delivery notes or C forms, because the obligation to pay tax is separate from the obligation to issue those documents. en-us Wed, 04 Jun 1997 00:00:00 +0530 Wed, 20 Nov 2013 14:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159303 A contractor executing a works contract is treated as a dealer because Article 366(29-A) and the amended Kerala sales tax law expand sale to include transfer of property in goods involved in the contract. On that basis, statutory delivery notes must be issued by the assessing authority on demand, and the dealer cannot be required to prepare them independently. A registered dealer entitled to purchase specified goods is likewise entitled to C forms. Tax arrears and non-payment for earlier years do not, without express statutory authority, justify withholding delivery notes or C forms, because the obligation to pay tax is separate from the obligation to issue those documents. Case-Laws VAT and Sales Tax Wed, 04 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159303