https://www.taxtmi.com/caselaws?id=161746 The constitutional amendment in Article 366(29A)(b) expanded the concept of sale to include transfer of property in goods involved in execution of a works contract, whether as goods or in some other form. The Kerala General Sales Tax Act, as amended from 1 April 1984, defined dealer, sale, turnover and works contract so that such transfers fell within the charging scheme. Read with the relevant definitions, section 5 authorised tax on turnover of goods transferred in execution of works contracts, subject to constitutional and statutory limits. The absence of the words "in some other form" in every definition did not defeat the levy, because the legislative intent and constitutional provision covered the taxable transfer. en-us Thu, 07 Aug 2003 00:00:00 +0530 Wed, 05 Feb 2014 16:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161746 The constitutional amendment in Article 366(29A)(b) expanded the concept of sale to include transfer of property in goods involved in execution of a works contract, whether as goods or in some other form. The Kerala General Sales Tax Act, as amended from 1 April 1984, defined dealer, sale, turnover and works contract so that such transfers fell within the charging scheme. Read with the relevant definitions, section 5 authorised tax on turnover of goods transferred in execution of works contracts, subject to constitutional and statutory limits. The absence of the words "in some other form" in every definition did not defeat the levy, because the legislative intent and constitutional provision covered the taxable transfer. Case-Laws VAT and Sales Tax Thu, 07 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161746