https://www.taxtmi.com/caselaws?id=164374 Materials incidentally consumed by a dealer in executing an indivisible works contract, where the customer supplies the principal material and no transfer of property in those incidental inputs is established, do not attract purchase tax under section 13AA of the Bombay Sales Tax Act, 1959. Because the purchase tax itself was not leviable, the consequential interest under section 36(3)(b) also could not survive. en-us Fri, 30 Apr 2010 00:00:00 +0530 Wed, 08 Oct 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164374 Materials incidentally consumed by a dealer in executing an indivisible works contract, where the customer supplies the principal material and no transfer of property in those incidental inputs is established, do not attract purchase tax under section 13AA of the Bombay Sales Tax Act, 1959. Because the purchase tax itself was not leviable, the consequential interest under section 36(3)(b) also could not survive. Case-Laws VAT and Sales Tax Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164374