https://www.taxtmi.com/caselaws?id=159802 Article 366(29-A)(b) and section 5-B recognise tax on the transfer of property in goods involved in a works contract, including where goods are transferred in another form. A deduction rule, however, may validly prescribe conditions for claiming relief. Explanation III to rule 6(4)(m), which limited deduction to goods used in the same form in which they were purchased, was treated as a permissible regulatory condition within delegated rule-making power and not as an unconstitutional restriction on the charging provision. The challenge therefore failed, and the rule was upheld as valid. en-us Wed, 06 Jan 1999 00:00:00 +0530 Mon, 02 Dec 2013 13:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159802 Article 366(29-A)(b) and section 5-B recognise tax on the transfer of property in goods involved in a works contract, including where goods are transferred in another form. A deduction rule, however, may validly prescribe conditions for claiming relief. Explanation III to rule 6(4)(m), which limited deduction to goods used in the same form in which they were purchased, was treated as a permissible regulatory condition within delegated rule-making power and not as an unconstitutional restriction on the charging provision. The challenge therefore failed, and the rule was upheld as valid. Case-Laws VAT and Sales Tax Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159802