https://www.taxtmi.com/caselaws?id=163713 In a works contract, the value of goods is treated as taxable sale by legal fiction when the goods are incorporated into the works, because the taxable event arises on incorporation rather than on completion of the entire contract. Prior tax payment on iron and steel claimed as raw material did not exempt the assessee, since the goods actually used in the contract were found to be different and had not themselves suffered tax. Tax on the value of goods incorporated in the works was therefore upheld. en-us Thu, 23 Nov 2006 00:00:00 +0530 Tue, 08 Apr 2014 11:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163713 In a works contract, the value of goods is treated as taxable sale by legal fiction when the goods are incorporated into the works, because the taxable event arises on incorporation rather than on completion of the entire contract. Prior tax payment on iron and steel claimed as raw material did not exempt the assessee, since the goods actually used in the contract were found to be different and had not themselves suffered tax. Tax on the value of goods incorporated in the works was therefore upheld. Case-Laws VAT and Sales Tax Thu, 23 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163713