https://www.taxtmi.com/caselaws?id=164195 Section 9B of the M.P. Commercial Tax Act, 1994 was held to apply to goods used in executing a works contract even where the goods were consumed or transformed into another form, because section 2(t)(ii) treats transfer of property in such goods as a sale in any form. The argument that resale tax could arise only if the goods remained in the same form was rejected as contrary to the statutory language, and the levy was upheld. A contrary Commissioner's circular could not override the Act, and section 68 was held incapable of displacing the charging provision or the operation of sections 9B and 2(t)(ii). en-us Thu, 25 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164195 Section 9B of the M.P. Commercial Tax Act, 1994 was held to apply to goods used in executing a works contract even where the goods were consumed or transformed into another form, because section 2(t)(ii) treats transfer of property in such goods as a sale in any form. The argument that resale tax could arise only if the goods remained in the same form was rejected as contrary to the statutory language, and the levy was upheld. A contrary Commissioner's circular could not override the Act, and section 68 was held incapable of displacing the charging provision or the operation of sections 9B and 2(t)(ii). Case-Laws VAT and Sales Tax Thu, 25 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164195