https://www.taxtmi.com/caselaws?id=779038 Transfer of property in goods used in construction was held taxable as works contract turnover under Section 3B of the Tamil Nadu General Sales Tax Act, 1959, because the assessment targeted the value of goods involved in execution of the construction activity rather than the completed building as immovable property. Separate companies with distinct registrations were not treated as one legal entity merely because they shared common directors, since a private limited company has an identity separate from its directors and shareholders. The assessment treating the transaction as taxable works contract turnover was therefore sustained. 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 Transfer of property in goods used in construction was held taxable as works contract turnover under Section 3B of the Tamil Nadu General Sales Tax Act, 1959, because the assessment targeted the value of goods involved in execution of the construction activity rather than the completed building as immovable property. Separate companies with distinct registrations were not treated as one legal entity merely because they shared common directors, since a private limited company has an identity separate from its directors and shareholders. The assessment treating the transaction as taxable works contract turnover was therefore sustained. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779038