https://www.taxtmi.com/caselaws?id=163545 Goods used as inputs in a works contract may fall within the deemed-sale fiction under article 366(29A), but the levy remains subject to the constitutional limits governing sales tax. Goods already taxed or otherwise exempted under the State sales tax regime cannot be taxed again merely because they are transferred in the execution of a works contract. The assessment was set aside because the authority had not verified the taxpayer's factual claim that the rubber products used in tyre retreading had already suffered tax at the first point of sale. The matter was remitted for verification of that claim and fresh disposal in accordance with law. en-us Wed, 02 May 2007 00:00:00 +0530 Fri, 04 Apr 2014 12:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163545 Goods used as inputs in a works contract may fall within the deemed-sale fiction under article 366(29A), but the levy remains subject to the constitutional limits governing sales tax. Goods already taxed or otherwise exempted under the State sales tax regime cannot be taxed again merely because they are transferred in the execution of a works contract. The assessment was set aside because the authority had not verified the taxpayer's factual claim that the rubber products used in tyre retreading had already suffered tax at the first point of sale. The matter was remitted for verification of that claim and fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Wed, 02 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163545