https://www.taxtmi.com/caselaws?id=160323 Post-Forty-sixth Amendment, transfer of property in goods involved in execution of a works contract is taxable as a deemed sale under article 366(29-A)(b), and the Rajasthan Sales Tax Act similarly treats such transfers within the definition of sale. On the contractual terms, supply of pipes formed a separable part of the arrangement; in any event, even if the contract were treated as indivisible, the goods component remained taxable. For the relevant period, the prevailing notification governed the tax rate on the value of goods involved in the works contract, and tax deducted at source at 2% was only adjustable against the assessed liability. The assessment sustaining sales tax on the goods component was upheld. en-us Thu, 27 Aug 1998 00:00:00 +0530 Mon, 16 Dec 2013 12:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160323 Post-Forty-sixth Amendment, transfer of property in goods involved in execution of a works contract is taxable as a deemed sale under article 366(29-A)(b), and the Rajasthan Sales Tax Act similarly treats such transfers within the definition of sale. On the contractual terms, supply of pipes formed a separable part of the arrangement; in any event, even if the contract were treated as indivisible, the goods component remained taxable. For the relevant period, the prevailing notification governed the tax rate on the value of goods involved in the works contract, and tax deducted at source at 2% was only adjustable against the assessed liability. The assessment sustaining sales tax on the goods component was upheld. Case-Laws VAT and Sales Tax Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160323