https://www.taxtmi.com/caselaws?id=164052 The court determined that the value of ethylene oxide used in sterilisation of goods should not be considered as turnover for works contract assessment. The court emphasized that ethylene oxide, being consumed during the sterilisation process without transferring to customers, does not constitute taxable turnover. Precedents were cited to support the argument that the loss of ethylene oxide negates its sale, distinguishing it from consumables in works contracts benefiting both parties. The revision was allowed, overturning the Tribunal's decision and declaring the non-leviability of tax on ethylene oxide in sterilisation work. en-us Wed, 25 Mar 2009 00:00:00 +0530 Thu, 13 Nov 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164052 The court determined that the value of ethylene oxide used in sterilisation of goods should not be considered as turnover for works contract assessment. The court emphasized that ethylene oxide, being consumed during the sterilisation process without transferring to customers, does not constitute taxable turnover. Precedents were cited to support the argument that the loss of ethylene oxide negates its sale, distinguishing it from consumables in works contracts benefiting both parties. The revision was allowed, overturning the Tribunal's decision and declaring the non-leviability of tax on ethylene oxide in sterilisation work. Case-Laws VAT and Sales Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164052