https://www.taxtmi.com/caselaws?id=174737 Site-based ducting fabrication was treated as a taxable sale of a distinct commercial commodity, not an indivisible works contract, because the materials were separately supplied and charged, invoices showed a separate material component, and the process of cutting, fitting and assembling G.I. sheets produced a new product that could not be restored to its original form. On that factual basis, the claim that the work escaped assessment merely because it was executed at the customer's site was rejected. Relief under section 3B of the Tamil Nadu General Sales Tax Act was also denied, and the turnover from ducting works was held taxable. en-us Fri, 31 Aug 2012 00:00:00 +0530 Sat, 17 Oct 2015 11:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174737 Site-based ducting fabrication was treated as a taxable sale of a distinct commercial commodity, not an indivisible works contract, because the materials were separately supplied and charged, invoices showed a separate material component, and the process of cutting, fitting and assembling G.I. sheets produced a new product that could not be restored to its original form. On that factual basis, the claim that the work escaped assessment merely because it was executed at the customer's site was rejected. Relief under section 3B of the Tamil Nadu General Sales Tax Act was also denied, and the turnover from ducting works was held taxable. Case-Laws VAT and Sales Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174737