https://www.taxtmi.com/caselaws?id=787254 In a works contract, the taxable value is the goods incorporated into the work, with labour and service elements excluded. Applying the transformation and marketability tests, the Patna HC article notes that fabricated steel girders used in a bridge superstructure were treated as a distinct commercial commodity rather than continuing declared goods, so the higher tax rate was sustained. It also explains that deductions for fabrication, transportation, erection and sub-contractor charges were disallowed to the extent they formed part of the value of the transferred goods, while pure labour-only elements remained deductible. The reassessment was upheld as within jurisdiction because escaped turnover, incorrect deductions and rate application were recorded. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787254 In a works contract, the taxable value is the goods incorporated into the work, with labour and service elements excluded. Applying the transformation and marketability tests, the Patna HC article notes that fabricated steel girders used in a bridge superstructure were treated as a distinct commercial commodity rather than continuing declared goods, so the higher tax rate was sustained. It also explains that deductions for fabrication, transportation, erection and sub-contractor charges were disallowed to the extent they formed part of the value of the transferred goods, while pure labour-only elements remained deductible. The reassessment was upheld as within jurisdiction because escaped turnover, incorrect deductions and rate application were recorded. Case-Laws VAT / Sales Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787254