https://www.taxtmi.com/caselaws?id=165429 Declared goods used in the same form in works contracts remain subject to the rate and stage restrictions in sections 14 and 15 of the Central Sales Tax Act, 1956, so the State cannot apply a higher works-contract rate to such goods. The Karnataka High Court also held that a delegated rule cannot deem advances to be turnover before transfer of property in the goods occurs; taxing advances before incorporation in the works contract conflicted with the charging scheme and the constitutional concept of a deemed sale. The impugned levy, penalty and the rule-based treatment of advances were invalid to that extent. en-us Wed, 30 Jun 2010 00:00:00 +0530 Sat, 04 Oct 2014 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165429 Declared goods used in the same form in works contracts remain subject to the rate and stage restrictions in sections 14 and 15 of the Central Sales Tax Act, 1956, so the State cannot apply a higher works-contract rate to such goods. The Karnataka High Court also held that a delegated rule cannot deem advances to be turnover before transfer of property in the goods occurs; taxing advances before incorporation in the works contract conflicted with the charging scheme and the constitutional concept of a deemed sale. The impugned levy, penalty and the rule-based treatment of advances were invalid to that extent. Case-Laws VAT and Sales Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165429