https://www.taxtmi.com/caselaws?id=165009 The court upheld the Tribunal's order, denying the petitioner's claim for a concessional tax rate on works contracts executed for the Kerala State Electricity Board (KSEB). The court determined that the notification for the concessional tax rate at four per cent applied specifically to the sale of goods to certain entities for power generation and distribution, not to goods involved in executing works contracts. Since the KSEB did not seek a concessional tax rate and the contract stated that the contractor was responsible for the full tax component, the court concluded that the petitioner's claim was not valid, resulting in the dismissal of the revision cases. en-us Thu, 22 Oct 2009 00:00:00 +0530 Wed, 29 Oct 2014 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165009 The court upheld the Tribunal's order, denying the petitioner's claim for a concessional tax rate on works contracts executed for the Kerala State Electricity Board (KSEB). The court determined that the notification for the concessional tax rate at four per cent applied specifically to the sale of goods to certain entities for power generation and distribution, not to goods involved in executing works contracts. Since the KSEB did not seek a concessional tax rate and the contract stated that the contractor was responsible for the full tax component, the court concluded that the petitioner's claim was not valid, resulting in the dismissal of the revision cases. Case-Laws VAT and Sales Tax Thu, 22 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165009