https://www.taxtmi.com/caselaws?id=168972 Manufacture of rolling shutters from steel and other base materials supplied or purchased for contractual execution was treated as a works contract rather than a sale of finished goods. The Madras HC applied the later Division Bench approach and held that, where the activity is carried out in the course of a works contract and the statutory conditions are met, tax under section 3(2) of the Tamil Nadu General Sales Tax Act, 1959 is not attracted. The assessee was therefore entitled to the deduction under section 3B(2)(b), and the writ appeal failed. en-us Mon, 04 Nov 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168972 Manufacture of rolling shutters from steel and other base materials supplied or purchased for contractual execution was treated as a works contract rather than a sale of finished goods. The Madras HC applied the later Division Bench approach and held that, where the activity is carried out in the course of a works contract and the statutory conditions are met, tax under section 3(2) of the Tamil Nadu General Sales Tax Act, 1959 is not attracted. The assessee was therefore entitled to the deduction under section 3B(2)(b), and the writ appeal failed. Case-Laws VAT and Sales Tax Mon, 04 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168972