https://www.taxtmi.com/caselaws?id=364529 The Tribunal ruled that a dealer engaged in installing treatment plants, transporting goods for works contracts within Kerala, is not liable to pay tax for interstate works contracts. The court determined that the transfer of goods for incorporation into works contracts constitutes an interstate sale only upon their integration into the works within the State. A penalty of Rs. 10,000 was imposed for failure to register as an importer, despite no tax evasion, with the court distinguishing between the dealer's liability and the outside contractor's obligations. The judgment clarified tax liability in interstate works contracts and emphasized the timing of the sale concerning goods incorporation. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364529 The Tribunal ruled that a dealer engaged in installing treatment plants, transporting goods for works contracts within Kerala, is not liable to pay tax for interstate works contracts. The court determined that the transfer of goods for incorporation into works contracts constitutes an interstate sale only upon their integration into the works within the State. A penalty of Rs. 10,000 was imposed for failure to register as an importer, despite no tax evasion, with the court distinguishing between the dealer's liability and the outside contractor's obligations. The judgment clarified tax liability in interstate works contracts and emphasized the timing of the sale concerning goods incorporation. Case-Laws VAT and Sales Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364529