https://www.taxtmi.com/caselaws?id=161640 The court upheld the sales tax assessments challenged by a partnership firm regarding a construction project. The court found that there was a deemed transfer of goods in the works contract, as materials were supplied by the State and incorporated into the project, leading to the levy of sales tax. Citing the 46th Amendment and previous case law, the court dismissed the writ petitions, affirming the State's authority to impose sales tax on goods in works contracts. en-us Fri, 12 Sep 2003 00:00:00 +0530 Mon, 03 Feb 2014 14:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161640 The court upheld the sales tax assessments challenged by a partnership firm regarding a construction project. The court found that there was a deemed transfer of goods in the works contract, as materials were supplied by the State and incorporated into the project, leading to the levy of sales tax. Citing the 46th Amendment and previous case law, the court dismissed the writ petitions, affirming the State's authority to impose sales tax on goods in works contracts. Case-Laws VAT and Sales Tax Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161640