https://www.taxtmi.com/caselaws?id=160835 The taxable event in a works contract is the transfer of property in goods when they are incorporated into the execution of the work. On the stated facts, the retreading and recapping work was performed in Tamil Nadu, the materials were consumed there in completing the job, and only the finished tyres were later sent to Kerala. That later movement did not make the input materials part of an inter-State transaction. Section 3B of the Tamil Nadu General Sales Tax Act, 1959 was treated as a valid charging provision for such works contracts, excluding only export, import, and inter-State trade or commerce. The turnover of materials used in the work was therefore taxable. en-us Fri, 12 Nov 1999 00:00:00 +0530 Wed, 25 Dec 2013 14:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160835 The taxable event in a works contract is the transfer of property in goods when they are incorporated into the execution of the work. On the stated facts, the retreading and recapping work was performed in Tamil Nadu, the materials were consumed there in completing the job, and only the finished tyres were later sent to Kerala. That later movement did not make the input materials part of an inter-State transaction. Section 3B of the Tamil Nadu General Sales Tax Act, 1959 was treated as a valid charging provision for such works contracts, excluding only export, import, and inter-State trade or commerce. The turnover of materials used in the work was therefore taxable. Case-Laws VAT and Sales Tax Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160835