https://www.taxtmi.com/caselaws?id=759541 Powder coating of products was treated as a works contract because the activity involved processing of movable goods and transfer of property in materials used during execution, bringing the goods element within taxable turnover under the Puducherry VAT framework. The dominant nature test was held inapplicable to such transactions under Article 366(29-A)(b), and the activity was therefore taxable. On limitation, assessment proceedings were not time-barred because notices were issued within the three-year period prescribed under Section 24(5); the later assessment orders could still be completed validly. The assessment orders were thus sustained on both merits and limitation. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 04 Oct 2024 08:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759541 Powder coating of products was treated as a works contract because the activity involved processing of movable goods and transfer of property in materials used during execution, bringing the goods element within taxable turnover under the Puducherry VAT framework. The dominant nature test was held inapplicable to such transactions under Article 366(29-A)(b), and the activity was therefore taxable. On limitation, assessment proceedings were not time-barred because notices were issued within the three-year period prescribed under Section 24(5); the later assessment orders could still be completed validly. The assessment orders were thus sustained on both merits and limitation. Case-Laws VAT / Sales Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759541