https://www.taxtmi.com/caselaws?id=392862 Property in goods transferred during execution of a works contract is treated as a deemed sale under Article 366(29-A)(b), so the applicable tax treatment follows the constitutional and statutory scheme for works-contract goods. Where no specific uniform works-contract rate is prescribed, goods falling within statutory schedules are to be taxed at the rates applicable to those constituent goods. The residuary entry is confined to goods not covered by any schedule and cannot be used to tax constituent materials of hot mix material at a general rate merely because they lose identity in the works contract. en-us Tue, 04 Feb 2020 00:00:00 +0530 Fri, 21 Aug 2020 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392862 Property in goods transferred during execution of a works contract is treated as a deemed sale under Article 366(29-A)(b), so the applicable tax treatment follows the constitutional and statutory scheme for works-contract goods. Where no specific uniform works-contract rate is prescribed, goods falling within statutory schedules are to be taxed at the rates applicable to those constituent goods. The residuary entry is confined to goods not covered by any schedule and cannot be used to tax constituent materials of hot mix material at a general rate merely because they lose identity in the works contract. Case-Laws VAT and Sales Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392862