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2016 (8) TMI 636 - SC - VAT and Sales TaxWorks contract - inter-state sale - the point at which iron & steel products are taxable - the point of incorporation into the building or structure or otherwise - Iron and Steel products are used in the execution of works contracts for reinforcement of cement, the iron and steel products becoming part of pillars, beams, roofs, etc. which are all parts of the ultimate immovable structure that is the building or other structure to be constructed. - Held that:- commercial goods without change of their identity as such, are merely subject to some processing or finishing, or are merely joined together, and therefore remain commercially the same goods which cannot be taxed again, given the rigor of Section 15 of the Central Sales Tax Act. - Decision in the case of State of Tamil Nadu Versus Pyare Lal Malhotra [1976 (1) TMI 151 - SUPREME COURT OF INDIA] followed. - Decided against the revenue. Works contract - claim of exemption on iron and steel goods used therein - inter-state sale - Held that:- the High Court’s judgment is correct and does not need to be interfered with inasmuch as the iron and steel goods, after being purchased, are used in the manufacture of other goods, namely, doors, window frames, grills, etc. which in turn are used in the execution of works contracts and are therefore not exempt from tax. - Decided against the assessee.
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