https://www.taxtmi.com/caselaws?id=354949 Declared goods used in civil works contracts remain subject to the constitutional and statutory limits under Article 286(3) of the Constitution and Section 15 of the Central Sales Tax Act, 1956. The Supreme Court position applied was that such goods are taxable only at a single point, at a rate not exceeding four per cent, with tax referable to the point of accretion or incorporation into the works. The Tribunal's view was therefore sustained and the revisional enhancement of tax on iron and steel could not stand. en-us Fri, 30 Jun 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354949 Declared goods used in civil works contracts remain subject to the constitutional and statutory limits under Article 286(3) of the Constitution and Section 15 of the Central Sales Tax Act, 1956. The Supreme Court position applied was that such goods are taxable only at a single point, at a rate not exceeding four per cent, with tax referable to the point of accretion or incorporation into the works. The Tribunal's view was therefore sustained and the revisional enhancement of tax on iron and steel could not stand. Case-Laws VAT and Sales Tax Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354949