https://www.taxtmi.com/caselaws?id=169080 A contract for transporting goods from one place to another does not, by itself, amount to a sale or works contract under the TVAT Act because there is no transfer of property in the goods, either directly or by legal inference. The statutory deeming fiction that expands transfer of property in goods for works contracts cannot be extended to ordinary transportation contracts. Transportation charges may form part of the value of goods only in a proper works-contract setting, but a transporter carrying goods for a consignor or consignee is not liable to tax on that basis. Tax deducted from transporters on this footing was therefore illegal and liable to be quashed. en-us Tue, 07 Jan 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169080 A contract for transporting goods from one place to another does not, by itself, amount to a sale or works contract under the TVAT Act because there is no transfer of property in the goods, either directly or by legal inference. The statutory deeming fiction that expands transfer of property in goods for works contracts cannot be extended to ordinary transportation contracts. Transportation charges may form part of the value of goods only in a proper works-contract setting, but a transporter carrying goods for a consignor or consignee is not liable to tax on that basis. Tax deducted from transporters on this footing was therefore illegal and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169080