TaxTMI 
TaxTMI 
2012 (8) TMI 940
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....92. The following questions are raised in the above tax case revisions: "(1) Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in sustaining the levy of sales tax at the rate of 15 per cent. on the ducting works contract executed by the petitioner at the customer's site treating the transaction as supply and installation of humidification plants falling under entry 3 of the Fourth Schedule to the TNG ST Act ? (2) Whether the Appellate Tribunal is right in treating the ducting works contract executed by the petitioner as an outright sales of duct ignoring the fact that duct cannot be construed as a finished goods or chattel and a duct comes into being only after it is erected or installed to an....
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....r was indivisible, the question of deeming sale did not arise. The assessing officer however rejected the assessee's contention and brought the turnover to tax. The officer pointed out that the goods were manufactured by the assessee themselves by employing outside labour, being a different commodity, they were liable to be assessed. The reasoning of the assessing officer in respect of other tax case revisions are also one and the same. Aggrieved by the same, the assessee went on appeal before the Appellate Assistant Commissioner. By a common order, the first appellate authority rejected the assessee's contention. Aggrieved by this, the assessee went on further appeal before the Sales Tax Appellate Tribunal. The Tribunal held that e....