https://www.taxtmi.com/caselaws?id=326369 Foundation, erection, installation and commissioning work associated with a wind mill was held not to constitute "goods" under the Karnataka Sales Tax Act. Although wind mills and specially designed devices running exclusively on wind power were exempt under the Fifth Schedule, the tax authorities had sought to levy sales tax on the charges attributable to the non-goods component. The Court held that where the contract was indivisible and comprehensive, and the work was treated as part of a works contract, such charges could not be taxed merely because they related to an exempt wind mill supply. The assessee was therefore entitled to exemption for the wind mill transaction. en-us Tue, 08 Mar 2016 00:00:00 +0530 Thu, 14 Apr 2016 09:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326369 Foundation, erection, installation and commissioning work associated with a wind mill was held not to constitute "goods" under the Karnataka Sales Tax Act. Although wind mills and specially designed devices running exclusively on wind power were exempt under the Fifth Schedule, the tax authorities had sought to levy sales tax on the charges attributable to the non-goods component. The Court held that where the contract was indivisible and comprehensive, and the work was treated as part of a works contract, such charges could not be taxed merely because they related to an exempt wind mill supply. The assessee was therefore entitled to exemption for the wind mill transaction. Case-Laws VAT and Sales Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326369