https://www.taxtmi.com/caselaws?id=167765 The revisional authority was held not justified in disturbing the clarification on the footing that it was prejudicial to revenue, and the clarification was restored. The court further held that the amended works-contract levy operated prospectively from 1-4-2006; for the prior period, property in goods involved in execution of a works contract was taxable only under the general sale-tax charging provision as a deemed sale. The pre-amendment period could not be subjected to the later works-contract schedule rate, and the treatment was consistent with the general levy applicable to transferred goods, including declared goods where relevant. en-us Fri, 28 Sep 2012 00:00:00 +0530 Sat, 17 Jan 2015 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167765 The revisional authority was held not justified in disturbing the clarification on the footing that it was prejudicial to revenue, and the clarification was restored. The court further held that the amended works-contract levy operated prospectively from 1-4-2006; for the prior period, property in goods involved in execution of a works contract was taxable only under the general sale-tax charging provision as a deemed sale. The pre-amendment period could not be subjected to the later works-contract schedule rate, and the treatment was consistent with the general levy applicable to transferred goods, including declared goods where relevant. Case-Laws VAT and Sales Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167765