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    <title>2012 (7) TMI 854 - KARNATAKA HIGH COURT</title>
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    <description>In a works contract involving supply of electrical materials and cable wires, the Karnataka VAT framework permits a uniform tax rate on goods involved in execution of the contract. Separately quoted prices for cable wires do not, by themselves, make the contract divisible or require the goods to be taxed at a lower rate as if they were separate sales. The statutory levy under section 4(1)(c) was therefore upheld, and the contention that a lesser rate should apply to the cable wires was rejected.</description>
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    <pubDate>Thu, 26 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=167664</link>
      <description>In a works contract involving supply of electrical materials and cable wires, the Karnataka VAT framework permits a uniform tax rate on goods involved in execution of the contract. Separately quoted prices for cable wires do not, by themselves, make the contract divisible or require the goods to be taxed at a lower rate as if they were separate sales. The statutory levy under section 4(1)(c) was therefore upheld, and the contention that a lesser rate should apply to the cable wires was rejected.</description>
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      <pubDate>Thu, 26 Jul 2012 00:00:00 +0530</pubDate>
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