https://www.taxtmi.com/caselaws?id=779038 The HC allowed the tax case revision, holding the Assessing Officer was correct to tax the value of goods used in construction under s.3B of the TNGST Act. The court found that where one registered company purchased inter-state materials and another registered company later received the completed building, the transaction amounts to a transfer of property in goods involved in a works contract. The Appellate Assistant Commissioner and the Tribunal erred in treating two separately registered companies as one entity merely because of common directors; the companies retain distinct legal identities. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779038 The HC allowed the tax case revision, holding the Assessing Officer was correct to tax the value of goods used in construction under s.3B of the TNGST Act. The court found that where one registered company purchased inter-state materials and another registered company later received the completed building, the transaction amounts to a transfer of property in goods involved in a works contract. The Appellate Assistant Commissioner and the Tribunal erred in treating two separately registered companies as one entity merely because of common directors; the companies retain distinct legal identities. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779038