https://www.taxtmi.com/caselaws?id=188496 Iron and steel used in a works contract, when merely cut, bent, tied, or otherwise incorporated without losing their identity as declared goods, remain taxable as declared goods subject to the constitutional and statutory limits under Article 286(3) and Section 15 of the Central Sales Tax Act. The Tribunal correctly applied the settled principle that tax attaches on incorporation in the works contract, and the Supreme Court had already affirmed that position. As the controversy was fully covered by existing law, no substantial question of law survived for interference, and the revenue challenge failed. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sat, 17 Mar 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188496 Iron and steel used in a works contract, when merely cut, bent, tied, or otherwise incorporated without losing their identity as declared goods, remain taxable as declared goods subject to the constitutional and statutory limits under Article 286(3) and Section 15 of the Central Sales Tax Act. The Tribunal correctly applied the settled principle that tax attaches on incorporation in the works contract, and the Supreme Court had already affirmed that position. As the controversy was fully covered by existing law, no substantial question of law survived for interference, and the revenue challenge failed. Case-Laws VAT and Sales Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188496