https://www.taxtmi.com/caselaws?id=760649 Concessional tax under Section 8(a)(ii) of the Kerala Value Added Tax Act, 2003 applied where the evidence showed that the imported goods were not incorporated in the relevant works contract. The higher rate under Section 8(a)(i) depended on proof that the goods were imported for incorporation in the contract, but that condition was not established. The Tribunal relied on the delayed supply, the fact that the goods were ordered for an earlier period, their return to the supplier, and the absence of CST registration during the year to conclude that the goods were not used in the assessment year's works execution. en-us Tue, 22 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760649 Concessional tax under Section 8(a)(ii) of the Kerala Value Added Tax Act, 2003 applied where the evidence showed that the imported goods were not incorporated in the relevant works contract. The higher rate under Section 8(a)(i) depended on proof that the goods were imported for incorporation in the contract, but that condition was not established. The Tribunal relied on the delayed supply, the fact that the goods were ordered for an earlier period, their return to the supplier, and the absence of CST registration during the year to conclude that the goods were not used in the assessment year's works execution. Case-Laws VAT / Sales Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760649