2018 (5) TMI 1334

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....N GOGOI AND MRS. R. BANUMATHI For The Petitioner : Mr. Preetesh Kapoor, Adv., Mrs. Hemantika Wahi, AOR, Ms. Jesal Wahi, Adv., Ms. Mamta Singh, Adv. And Ms. Shodhika Sharma, Adv. For The Respondent : Mr. Munjaal Bhatt, Adv., Mr. Kailash Pandey, Adv., Mr. Ranjeet Singh, Adv. And Mr. Gaichangpou Gangmei, AOR ORDER 1. Leave granted. 2. Whether the materials used in a contract to provide....

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.... the goods/materials used for execution of the contract. 4. Notwithstanding the question raised and the exhaustive debate that has taken place before us the issue has been dealt with by a three judge bench of this Court in Larsen and Toubro Limited and another vs. State of Karnataka and another (2014) 1 SCC 708. The provisions of clause (29A)(b) of Article 366 of the Constitution of India has b....

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.... the meanings respectively assigned to them in the article. The definition of expression "tax on sale or purchase of the goods" is contained in clause (29-A). If the first part of clause (29- A) is read with sub-clause (b) along with latter part of this clause, it reads like this: "tax on the sale or purchaser of the goods" includes a tax on the transfer of property in goods (whether as goods or i....

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.... 5 understanding of the term "goods" has been enlarged by bringing within its fold goods in a form other than goods. Goods in some other form would thus mean goods which have ceased to be chattels or movables or merchandise and become attached or embedded to earth. In other words, goods which have by incorporation become part of immovable property are deemed as goods. The definition of "tax on the....