https://www.taxtmi.com/caselaws?id=174741 Raw materials converted into mosaic tiles were treated as a different commercial commodity, so deduction under section 3B(2)(b) of the Tamil Nadu General Sales Tax Act was not available because the purchased materials were not used in the same form in execution of the works contract. As the assessee had not separately charged for manufacture and labour, the assessment was sustained with statutory deduction applied only for labour and service components. Penalty, however, was deleted because the facts did not justify automatic imposition and the turnover dispute concerned assessment computation rather than deliberate default. en-us Wed, 12 Jun 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174741 Raw materials converted into mosaic tiles were treated as a different commercial commodity, so deduction under section 3B(2)(b) of the Tamil Nadu General Sales Tax Act was not available because the purchased materials were not used in the same form in execution of the works contract. As the assessee had not separately charged for manufacture and labour, the assessment was sustained with statutory deduction applied only for labour and service components. Penalty, however, was deleted because the facts did not justify automatic imposition and the turnover dispute concerned assessment computation rather than deliberate default. Case-Laws VAT and Sales Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174741