https://www.taxtmi.com/caselaws?id=164768 A divisible works contract for fabrication, supply and installation of kitchen cabinets is not automatically barred from compounding merely because standard manufactured goods are used. The Kerala VAT framework distinguishes transfer of goods as such from transfer in another form, so the specified goods component remains taxable at the scheduled rate, while the balance works portion may still qualify for compounding if the contract is in fact divisible. The assessing authority must examine the nature of each contract and separate the value of the goods from the works element before assessment. en-us Tue, 16 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164768 A divisible works contract for fabrication, supply and installation of kitchen cabinets is not automatically barred from compounding merely because standard manufactured goods are used. The Kerala VAT framework distinguishes transfer of goods as such from transfer in another form, so the specified goods component remains taxable at the scheduled rate, while the balance works portion may still qualify for compounding if the contract is in fact divisible. The assessing authority must examine the nature of each contract and separate the value of the goods from the works element before assessment. Case-Laws VAT and Sales Tax Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164768