https://www.taxtmi.com/caselaws?id=341225 Iron and steel used in civil works contracts retain their character as declared goods even when cut, bent, tied or embedded in concrete during execution, and the State's tax power remains subject to the Central Sales Tax ceiling applicable to declared goods. On that settled principle, the materials continue to attract only the statutory limitation on tax and do not lose concessional treatment merely because they are used in construction. The Karnataka HC therefore found no surviving independent question of law for revision and did not entertain the Revenue's challenge on merits, leaving the assessee's position undisturbed. en-us Wed, 22 Mar 2017 00:00:00 +0530 Wed, 05 Apr 2017 07:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341225 Iron and steel used in civil works contracts retain their character as declared goods even when cut, bent, tied or embedded in concrete during execution, and the State's tax power remains subject to the Central Sales Tax ceiling applicable to declared goods. On that settled principle, the materials continue to attract only the statutory limitation on tax and do not lose concessional treatment merely because they are used in construction. The Karnataka HC therefore found no surviving independent question of law for revision and did not entertain the Revenue's challenge on merits, leaving the assessee's position undisturbed. Case-Laws VAT and Sales Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341225