https://www.taxtmi.com/caselaws?id=402147 Structural glazing and allied fac ade works were examined for classification under the Karnataka VAT Schedule, which distinguishes fabrication and erection of structural works from other works contracts. The High Court's earlier guidance was that structural glazing can fall within structural works only when it serves as a substitute for an external wall, while ACP or glass cladding used mainly for aesthetics does not. On remand, the Tribunal found that the contracts were composite works dominated by glazing, curtain walling, cladding, windows, ventilators and related fac ade work, with only a small part involving MS structure fabrication and erection. That factual classification was upheld as neither perverse nor contrary to the earlier directions, and the works remained classifiable under Entry 23. en-us Fri, 04 Dec 2020 00:00:00 +0530 Fri, 04 Mar 2022 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402147 Structural glazing and allied fac ade works were examined for classification under the Karnataka VAT Schedule, which distinguishes fabrication and erection of structural works from other works contracts. The High Court's earlier guidance was that structural glazing can fall within structural works only when it serves as a substitute for an external wall, while ACP or glass cladding used mainly for aesthetics does not. On remand, the Tribunal found that the contracts were composite works dominated by glazing, curtain walling, cladding, windows, ventilators and related fac ade work, with only a small part involving MS structure fabrication and erection. That factual classification was upheld as neither perverse nor contrary to the earlier directions, and the works remained classifiable under Entry 23. Case-Laws VAT and Sales Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402147