https://www.taxtmi.com/caselaws?id=347090 The SC held that the works contract was divisible into two components: sale of goods and supply of labor/services. Following the constitutional amendment effective March 1, 1983, the State was empowered to levy sales tax on the value of materials supplied under a works contract. The assessing authority's finding that certain materials supplied did not form part of the construction but were goods sold was upheld. The appellant conceded no dispute regarding the taxable nature of the goods supplied. Consequently, the imposition of sales tax and penalty under the Rajasthan Sales Tax Act was justified and sustainable. The appeal was dismissed. en-us Mon, 28 Aug 2017 00:00:00 +0530 Tue, 05 Aug 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347090 The SC held that the works contract was divisible into two components: sale of goods and supply of labor/services. Following the constitutional amendment effective March 1, 1983, the State was empowered to levy sales tax on the value of materials supplied under a works contract. The assessing authority's finding that certain materials supplied did not form part of the construction but were goods sold was upheld. The appellant conceded no dispute regarding the taxable nature of the goods supplied. Consequently, the imposition of sales tax and penalty under the Rajasthan Sales Tax Act was justified and sustainable. The appeal was dismissed. Case-Laws VAT / Sales Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347090