https://www.taxtmi.com/caselaws?id=329948 Vitrified tiles bought from outside the State for flooring of a restaurant and fixed as part of the premises were treated as immovable property, not as goods in stock. On that basis, the composition-condition barring outside-State stock was not violated, because the items were not part of the dealer's trading inventory and were not sold in the course of business. Reassessment based on treating those tiles as stock was therefore described as an improper exercise of power, and the denial of composition benefit was held unsustainable. en-us Fri, 03 Jun 2016 00:00:00 +0530 Wed, 13 Jul 2016 15:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329948 Vitrified tiles bought from outside the State for flooring of a restaurant and fixed as part of the premises were treated as immovable property, not as goods in stock. On that basis, the composition-condition barring outside-State stock was not violated, because the items were not part of the dealer's trading inventory and were not sold in the course of business. Reassessment based on treating those tiles as stock was therefore described as an improper exercise of power, and the denial of composition benefit was held unsustainable. Case-Laws VAT and Sales Tax Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329948