https://www.taxtmi.com/caselaws?id=164372 The Court allowed the State's revision petitions, overturning the Sales Tax Appellate Tribunal's decision and reinstating the assessments confirmed in the first appeals for the assessment years 1997-98, 1998-99, and 1999-2000 concerning works contract turnover. The Court disagreed with the Tribunal's majority decision for 1998-99, emphasizing that the works contract involved subsequent sales after inter-State purchase, and rejected the argument to exclude the value of goods brought from outside Kerala from the turnover of works contract under the Kerala General Sales Tax Act. en-us Mon, 12 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164372 The Court allowed the State's revision petitions, overturning the Sales Tax Appellate Tribunal's decision and reinstating the assessments confirmed in the first appeals for the assessment years 1997-98, 1998-99, and 1999-2000 concerning works contract turnover. The Court disagreed with the Tribunal's majority decision for 1998-99, emphasizing that the works contract involved subsequent sales after inter-State purchase, and rejected the argument to exclude the value of goods brought from outside Kerala from the turnover of works contract under the Kerala General Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 12 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164372