https://www.taxtmi.com/caselaws?id=161506 Section 3-B(2)(b) of the Tamil Nadu General Sales Tax Act was upheld as valid against article 366(29-A) because the constitutional phrase "whether as goods or in some other form" was read to expand the tax net for works contracts, not to require deduction where the purchased goods emerge as a commercially distinct taxable commodity. The provision may lawfully confine deduction to goods used in the same form, or in an equivalent commercial form within the statutory contemplation. The challenge to the restriction therefore fails. en-us Fri, 21 Sep 2001 00:00:00 +0530 Thu, 30 Jan 2014 15:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161506 Section 3-B(2)(b) of the Tamil Nadu General Sales Tax Act was upheld as valid against article 366(29-A) because the constitutional phrase "whether as goods or in some other form" was read to expand the tax net for works contracts, not to require deduction where the purchased goods emerge as a commercially distinct taxable commodity. The provision may lawfully confine deduction to goods used in the same form, or in an equivalent commercial form within the statutory contemplation. The challenge to the restriction therefore fails. Case-Laws VAT and Sales Tax Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161506