https://www.taxtmi.com/caselaws?id=162409 Turnover attributable to mosaic tiles in works contracts was taxable only if the contract was ually for supply of tiles with laying and polishing, because the goods involved in execution of such a works contract would be exigible to tax under the Kerala General Sales Tax Act, 1963. If the contract was merely for mosaic flooring simpliciter, and tiles were only incidentally manufactured or processed for incorporation into the work, the intermediate product could not be separately taxed on that basis alone. The assessment and appellate orders were unsustainable because the authorities had not recorded a clear finding on the true nature of the contract, which had to be determined before taxability could be decided. en-us Thu, 05 Jun 2003 00:00:00 +0530 Wed, 26 Feb 2014 12:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162409 Turnover attributable to mosaic tiles in works contracts was taxable only if the contract was ually for supply of tiles with laying and polishing, because the goods involved in execution of such a works contract would be exigible to tax under the Kerala General Sales Tax Act, 1963. If the contract was merely for mosaic flooring simpliciter, and tiles were only incidentally manufactured or processed for incorporation into the work, the intermediate product could not be separately taxed on that basis alone. The assessment and appellate orders were unsustainable because the authorities had not recorded a clear finding on the true nature of the contract, which had to be determined before taxability could be decided. Case-Laws VAT and Sales Tax Thu, 05 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162409