https://www.taxtmi.com/caselaws?id=162978 Tyre retreading using customer-supplied tyres was treated as a works contract rather than a sale of materials as such, because the tread rubber and allied materials were applied in the course of the service and transferred only in another form. The assessing authority's use of the first schedule basis was rejected. In the absence of any specific entry for tyre retreading, the activity was held to fall under the residuary entry in the Fourth Schedule of the Kerala General Sales Tax Act, 1963, and was taxable only at the rate applicable to that entry. The assessments were set aside and consequential action was left to be taken accordingly. en-us Wed, 27 Sep 2006 00:00:00 +0530 Wed, 19 Mar 2014 17:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162978 Tyre retreading using customer-supplied tyres was treated as a works contract rather than a sale of materials as such, because the tread rubber and allied materials were applied in the course of the service and transferred only in another form. The assessing authority's use of the first schedule basis was rejected. In the absence of any specific entry for tyre retreading, the activity was held to fall under the residuary entry in the Fourth Schedule of the Kerala General Sales Tax Act, 1963, and was taxable only at the rate applicable to that entry. The assessments were set aside and consequential action was left to be taken accordingly. Case-Laws VAT and Sales Tax Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162978