https://www.taxtmi.com/caselaws?id=162128 An annual maintenance contract for fax and copier machines that includes supply or replacement of spare parts is treated as a works contract involving transfer of property in goods, so it falls within the sales tax net only when the statute specifically covers such contracts. The court held that liability arose prospectively from the insertion of Entry 36 in Schedule VI with effect from 1 May 1997, and assessment notices for periods before that date were invalid. It also held that seized books of account could not be retained beyond 120 days without further authorisation, so the authorities were directed to return them forthwith. en-us Wed, 24 Nov 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162128 An annual maintenance contract for fax and copier machines that includes supply or replacement of spare parts is treated as a works contract involving transfer of property in goods, so it falls within the sales tax net only when the statute specifically covers such contracts. The court held that liability arose prospectively from the insertion of Entry 36 in Schedule VI with effect from 1 May 1997, and assessment notices for periods before that date were invalid. It also held that seized books of account could not be retained beyond 120 days without further authorisation, so the authorities were directed to return them forthwith. Case-Laws VAT and Sales Tax Wed, 24 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162128