Court Rules Tiles Used in Flooring Not "Goods in Stock" Under KVAT Rules 135 and 144 Composition Scheme.

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....Entitlement of composition scheme - conditions and restrictions imposed under Rules 135 and 144 of the KVAT Rules, 2005 - they were "goods in stock" - Tiles purchased from the State of Gujarat on payment of Central Sales Tax and fixed in the floor of the Restaurant in question, cannot be said to be "goods in stock" while they can definitely be said to be "goods" as such - HC....