https://www.taxtmi.com/caselaws?id=164961 Timber and plywood used in civil construction under a works contract are taxed under entries 18 and 19 of the Fourth Schedule, because section 5(1)(iv)(a) applies the special schedule rate only where goods are transferred in the same form as purchased. Where such materials are consumed in making doors, windows, ceiling, panelling, and similar components, they are not sold or supplied as timber or plywood in their original form, so the Fifth Schedule rate does not govern the transaction. The proviso to section 5(1)(iv) and the earlier cited decision did not change that result. en-us Wed, 16 Sep 2009 00:00:00 +0530 Tue, 06 May 2014 17:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164961 Timber and plywood used in civil construction under a works contract are taxed under entries 18 and 19 of the Fourth Schedule, because section 5(1)(iv)(a) applies the special schedule rate only where goods are transferred in the same form as purchased. Where such materials are consumed in making doors, windows, ceiling, panelling, and similar components, they are not sold or supplied as timber or plywood in their original form, so the Fifth Schedule rate does not govern the transaction. The proviso to section 5(1)(iv) and the earlier cited decision did not change that result. Case-Laws VAT and Sales Tax Wed, 16 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164961