https://www.taxtmi.com/caselaws?id=279038 After the Forty-sixth Amendment, a works contract may be bifurcated into goods and service elements for sales tax purposes, and the dominant nature test is no longer decisive. On the facts, the contract for manufacture, supply and laying of pipelines was found divisible into a goods component, comprising pipes and other materials, and a labour and service component. That factual divisibility justified treating the goods component as exigible to tax, and the penalty levied on that component was also upheld. The challenge therefore failed. en-us Tue, 28 Nov 2017 00:00:00 +0530 Tue, 05 Mar 2019 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279038 After the Forty-sixth Amendment, a works contract may be bifurcated into goods and service elements for sales tax purposes, and the dominant nature test is no longer decisive. On the facts, the contract for manufacture, supply and laying of pipelines was found divisible into a goods component, comprising pipes and other materials, and a labour and service component. That factual divisibility justified treating the goods component as exigible to tax, and the penalty levied on that component was also upheld. The challenge therefore failed. Case-Laws VAT and Sales Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279038