https://www.taxtmi.com/caselaws?id=399658 The Kerala HC ruled in favor of the respondent-assessee, determining that the transaction with M/s.KMC Construction Ltd. constituted an interstate works contract, not an interstate sale. The goods were predominantly sourced from outside the State, had already incurred tax during interstate movement, and were incorporated into the works contract. The HC referenced precedent to clarify taxability in works contracts, emphasizing that the origin of goods just before incorporation did not impact tax liability. Consequently, the HC upheld the Tribunal's decision, rejecting the Revenue's revision and settling the tax liability matter in favor of the assessee. en-us Fri, 19 Jun 2020 00:00:00 +0530 Thu, 19 Nov 2020 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399658 The Kerala HC ruled in favor of the respondent-assessee, determining that the transaction with M/s.KMC Construction Ltd. constituted an interstate works contract, not an interstate sale. The goods were predominantly sourced from outside the State, had already incurred tax during interstate movement, and were incorporated into the works contract. The HC referenced precedent to clarify taxability in works contracts, emphasizing that the origin of goods just before incorporation did not impact tax liability. Consequently, the HC upheld the Tribunal's decision, rejecting the Revenue's revision and settling the tax liability matter in favor of the assessee. Case-Laws VAT and Sales Tax Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399658