https://www.taxtmi.com/caselaws?id=430800 PVC and HDPE pipes purchased from registered dealers and used in executing a drip irrigation works contract retained their identity despite being cut and fixed during installation. The Madras HC held that, where goods are used in substantially the same form in which they were purchased and the assessee proves such use in the works contract, deduction under Section 3-B(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 cannot be denied merely because the goods became part of an installed system. The Tribunal's contrary view was rejected and the writ petitions were allowed. en-us Wed, 09 Nov 2022 00:00:00 +0530 Tue, 29 Nov 2022 09:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430800 PVC and HDPE pipes purchased from registered dealers and used in executing a drip irrigation works contract retained their identity despite being cut and fixed during installation. The Madras HC held that, where goods are used in substantially the same form in which they were purchased and the assessee proves such use in the works contract, deduction under Section 3-B(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 cannot be denied merely because the goods became part of an installed system. The Tribunal's contrary view was rejected and the writ petitions were allowed. Case-Laws VAT and Sales Tax Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430800