https://www.taxtmi.com/caselaws?id=437283 Goods and materials purchased from outside the State and handed to contractors for erection of transmission lines, substations and power grids were not treated as a taxable sale under the Jammu and Kashmir General Sales Tax Act, 1962 on the facts found, because the goods remained under the assessee's ownership and no consideration was shown for a transfer to the contractors. The position was linked to the statutory definition applicable to the relevant period, with later deletion of works-contract transfer from the charging concept noted. The same reasoning also confirmed that subordinate authorities must follow the Tribunal's settled view unless there is a change in law or materially different facts, and any departure must be reasoned. en-us Fri, 28 Apr 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437283 Goods and materials purchased from outside the State and handed to contractors for erection of transmission lines, substations and power grids were not treated as a taxable sale under the Jammu and Kashmir General Sales Tax Act, 1962 on the facts found, because the goods remained under the assessee's ownership and no consideration was shown for a transfer to the contractors. The position was linked to the statutory definition applicable to the relevant period, with later deletion of works-contract transfer from the charging concept noted. The same reasoning also confirmed that subordinate authorities must follow the Tribunal's settled view unless there is a change in law or materially different facts, and any departure must be reasoned. Case-Laws VAT / Sales Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437283