https://www.taxtmi.com/caselaws?id=162582 The High Court of Kerala upheld the Tribunal's decision to assess a bus-body constructed by the petitioner on a customer-supplied chassis as a commodity taxable under the relevant entry in the Schedule, rejecting the petitioner's claim for exemption on labor charges. The Court emphasized that the bus-body, although part of a works contract, qualified as "goods" and was subject to tax at the Schedule rate. The judgment reaffirmed the Supreme Court's precedent that property in the material used for constructing bus bodies does not pass to the customer until the complete bus is delivered, maintaining the nature of the levy unchanged. en-us Fri, 21 Jul 2006 00:00:00 +0530 Mon, 10 Mar 2014 15:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162582 The High Court of Kerala upheld the Tribunal's decision to assess a bus-body constructed by the petitioner on a customer-supplied chassis as a commodity taxable under the relevant entry in the Schedule, rejecting the petitioner's claim for exemption on labor charges. The Court emphasized that the bus-body, although part of a works contract, qualified as "goods" and was subject to tax at the Schedule rate. The judgment reaffirmed the Supreme Court's precedent that property in the material used for constructing bus bodies does not pass to the customer until the complete bus is delivered, maintaining the nature of the levy unchanged. Case-Laws VAT and Sales Tax Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162582