https://www.taxtmi.com/caselaws?id=172050 Use of dyes in a dyeing works contract was treated as involving transfer of goods in execution of the contract, attracting tax under section 3B of the Tamil Nadu General Sales Tax Act, 1959. The Court followed its earlier decisions on the same provision and similar facts, which had upheld the levy on the footing that a works contract can contain a taxable transfer of property in goods. The assessee's purchase of dyes and chemicals through inter-State transactions did not alter that position, and the challenge to the tax failed. en-us Wed, 12 Jun 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172050 Use of dyes in a dyeing works contract was treated as involving transfer of goods in execution of the contract, attracting tax under section 3B of the Tamil Nadu General Sales Tax Act, 1959. The Court followed its earlier decisions on the same provision and similar facts, which had upheld the levy on the footing that a works contract can contain a taxable transfer of property in goods. The assessee's purchase of dyes and chemicals through inter-State transactions did not alter that position, and the challenge to the tax failed. Case-Laws VAT and Sales Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172050