https://www.taxtmi.com/caselaws?id=164627 The court upheld the Sales Tax Appellate Tribunal's decision regarding the assessment of sales tax on a works contract for pipe-laying work, involving stock transfer and inter-State purchase of materials. The court rejected the petitioner's claim for exemption, ruling that the transfer of materials during the execution of the works contract in Kerala did not constitute inter-State sales. Contractors bringing goods from outside the State for works contracts are held liable for tax under the Kerala General Sales Tax Act, similar to traders making inter-State purchases. The court dismissed the revision petitions, affirming the Tribunal's decision on the tax assessment. en-us Tue, 23 Jun 2009 00:00:00 +0530 Tue, 04 Jul 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164627 The court upheld the Sales Tax Appellate Tribunal's decision regarding the assessment of sales tax on a works contract for pipe-laying work, involving stock transfer and inter-State purchase of materials. The court rejected the petitioner's claim for exemption, ruling that the transfer of materials during the execution of the works contract in Kerala did not constitute inter-State sales. Contractors bringing goods from outside the State for works contracts are held liable for tax under the Kerala General Sales Tax Act, similar to traders making inter-State purchases. The court dismissed the revision petitions, affirming the Tribunal's decision on the tax assessment. Case-Laws VAT and Sales Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164627