https://www.taxtmi.com/caselaws?id=164103 Fabrication and installation of rolling shutters was treated as a transfer of goods rather than a works contract eligible for compounding under section 8(a) of the Kerala Value Added Tax Act, 2003. The scheme under section 8(a) functions as an exception to section 6, but the second proviso excludes works contracts where material is transferred in the form of goods. Because the shutters were fabricated as finished products and installation at the customer's premises was only incidental, with installation cost insignificant compared with the value of the shutters and fabrication cost, tax under section 6(1)(d) and section 6(1)(e) applied instead. en-us Wed, 25 Mar 2009 00:00:00 +0530 Thu, 13 Nov 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164103 Fabrication and installation of rolling shutters was treated as a transfer of goods rather than a works contract eligible for compounding under section 8(a) of the Kerala Value Added Tax Act, 2003. The scheme under section 8(a) functions as an exception to section 6, but the second proviso excludes works contracts where material is transferred in the form of goods. Because the shutters were fabricated as finished products and installation at the customer's premises was only incidental, with installation cost insignificant compared with the value of the shutters and fabrication cost, tax under section 6(1)(d) and section 6(1)(e) applied instead. Case-Laws VAT and Sales Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164103