TMI Blog2009 (6) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... the Kerala General Sales Tax Act on sale of such goods. The position is not different so far as contractors are concerned, who bring goods from outside the State either as stock transfer or as inter-State purchase, stock them in their godown and later use them in the execution of works contract - the Tribunal rightly held that the transfer of materials in the course of execution of work in Kerala does not amount to inter-State sale of goods from Mumbai to Kerala - petition dismissed - decided against petitioner. - 84, 156,180 of 2008 - - - Dated:- 23-6-2009 - RAMACHANDRAN NAIR C.N. AND ABDUL REHIM C.K. , JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. Connected revisions filed by the assessee arise from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer value and inter-State purchase value of goods, the Tribunal on second appeal by the Department reversed the orders of the first appellate authority and confirmed the assessment. It is against these orders of the Tribunal that the petitioner has filed these revisions. We have heard counsel appearing for the petitioner and the Government Pleader appearing for the respondent. On going through the orders of the Tribunal, we find that clear-cut findings on facts entered by the Tribunal are that goods are brought on stock transfer basis by the petitioner from Mumbai, Coimbatore, etc., to Kerala stocked the same here and used it in the execution of works contract. Similar is the position for the goods purchased inter-State from outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Kerala, stocked them in its godown at its own risk and later appropriated them in the works contract. We are of the view that transfer of property in goods admittedly took place in Kerala when the goods are appropriated to the contract that is by laying pipe in the location identified by the awarder. Until then the goods were retained by the petitioner at their risk in their godown. A trader making inter-State purchase or bringing goods on stock transfer and selling the same later becomes liable for payment of tax under the Kerala General Sales Tax Act on sale of such goods. The position is not different so far as contractors are concerned, who bring goods from outside the State either as stock transfer or as inter-State purchase, stock ..... X X X X Extracts X X X X X X X X Extracts X X X X
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