https://www.taxtmi.com/caselaws?id=159807 Section 17(6) of the Karnataka Sales Tax Act, 1957, as it stood before 1 April 1996, was construed consistently with Article 366(29-A)(b) of the Constitution to confine levy on works contracts to the transfer of property in goods involved in execution. The phrase "total turnover relating to transfer of property in goods" could not be expanded to cover the entire consideration for the works contract, because the constitutional fiction treats only the goods component as sale. Composition tax was therefore payable only on the turnover relatable to the transfer of property in goods, not on the whole contract value. en-us Thu, 10 Oct 1996 00:00:00 +0530 Mon, 02 Dec 2013 14:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159807 Section 17(6) of the Karnataka Sales Tax Act, 1957, as it stood before 1 April 1996, was construed consistently with Article 366(29-A)(b) of the Constitution to confine levy on works contracts to the transfer of property in goods involved in execution. The phrase "total turnover relating to transfer of property in goods" could not be expanded to cover the entire consideration for the works contract, because the constitutional fiction treats only the goods component as sale. Composition tax was therefore payable only on the turnover relatable to the transfer of property in goods, not on the whole contract value. Case-Laws VAT and Sales Tax Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159807