https://www.taxtmi.com/caselaws?id=359714 Steel plates purchased for an EPC pipeline works contract, when processed into steel pipes through job work, were treated as a distinct commercial commodity; the transaction was therefore taxable as a sale of the new product and not a resale of the original plates under the Gujarat Sales Tax Act, 1969. The contractual specifications on quality and source of materials did not create a separate contract for sale of plates, and the resale deduction was unavailable. On the penalty issue, non-payment of tax was not supported by any bona fide, legally sustainable belief, so the penalty under Section 45(6) was sustained. en-us Mon, 08 Jan 2018 00:00:00 +0530 Fri, 04 May 2018 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359714 Steel plates purchased for an EPC pipeline works contract, when processed into steel pipes through job work, were treated as a distinct commercial commodity; the transaction was therefore taxable as a sale of the new product and not a resale of the original plates under the Gujarat Sales Tax Act, 1969. The contractual specifications on quality and source of materials did not create a separate contract for sale of plates, and the resale deduction was unavailable. On the penalty issue, non-payment of tax was not supported by any bona fide, legally sustainable belief, so the penalty under Section 45(6) was sustained. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359714