2009 (2) TMI 786

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....hether turnover of works contract involving sale of plywood is entitled to be assessed at two per cent or at 12 per cent under entry 12 of the Fifth Schedule to the Kerala General Sales Tax Act, 1963. We have heard Government Pleader appearing for the petitioner and counsel appearing for the respondent/assessees. Admittedly the respondent/assessees are engaged in interior decoration work inv....

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....rniture or any other form. The taxable turnover determined in all the cases is much more than the purchase turnover of plywood. Therefore, the respondents cannot claim tax at two per cent on the entire turnover which does not represent works contract with the use of plywood alone. Interior decoration work involves use of various kinds of materials taxable at different rates. For so much of the ite....