https://www.taxtmi.com/caselaws?id=165815 Revision under section 22A(1) of the Karnataka Sales Tax Act, 1957 can be invoked only where the appellate order is erroneous and prejudicial to Revenue; the revisional authority could not add a transfer-of-title requirement not found in section 17(7), so its interference was unsustainable. On composition under section 17(6) read with section 17(7), the statutory exclusion applies when a dealer purchases or receives goods from outside the State and uses them in executing a works contract; no further condition that property in the goods must pass to the customer can be read into the provision. The exclusion turns on purchase and use, not transfer to the customer. en-us Thu, 07 Apr 2011 00:00:00 +0530 Mon, 15 Sep 2014 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165815 Revision under section 22A(1) of the Karnataka Sales Tax Act, 1957 can be invoked only where the appellate order is erroneous and prejudicial to Revenue; the revisional authority could not add a transfer-of-title requirement not found in section 17(7), so its interference was unsustainable. On composition under section 17(6) read with section 17(7), the statutory exclusion applies when a dealer purchases or receives goods from outside the State and uses them in executing a works contract; no further condition that property in the goods must pass to the customer can be read into the provision. The exclusion turns on purchase and use, not transfer to the customer. Case-Laws VAT and Sales Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165815