https://www.taxtmi.com/caselaws?id=160124 Entry 21 of the Sixth Schedule to the Karnataka Sales Tax Act is valid when read with section 5-B and article 366(29A)(b), because it applies only to the transfer of property in goods involved in a works contract and not to pure services; the challenge to its vires therefore fails. The Commissioner's clarification on computer maintenance is also within section 5-B, since tax is attracted only where the contract involves transfer of goods, so the clarification is valid. The writ court declined to quash the assessment orders because the same statutory challenge failed and the remaining disputes concerned factual questions better left to the appellate authority; writ relief was therefore refused. en-us Thu, 16 Apr 1998 00:00:00 +0530 Tue, 10 Dec 2013 15:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160124 Entry 21 of the Sixth Schedule to the Karnataka Sales Tax Act is valid when read with section 5-B and article 366(29A)(b), because it applies only to the transfer of property in goods involved in a works contract and not to pure services; the challenge to its vires therefore fails. The Commissioner's clarification on computer maintenance is also within section 5-B, since tax is attracted only where the contract involves transfer of goods, so the clarification is valid. The writ court declined to quash the assessment orders because the same statutory challenge failed and the remaining disputes concerned factual questions better left to the appellate authority; writ relief was therefore refused. Case-Laws VAT and Sales Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160124