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2020 (10) TMI 632 - HC - VAT and Sales TaxLevy of tax within the state - Interstate sale or an interstate works contract? - transaction carried out by the respondent-assessee, pursuant to a contract entered into with M/s.KMC Construction Ltd. - HELD THAT:- The works contract executed by the respondent-assessee is an interstate works contract and the State of Kerala, merely for the reason that the plant was erected within the State, cannot levy tax on the transfer of goods in the form of goods or in any other form by accretion of such goods in the works; when the goods were sourced from abroad and another state, the latter of which was taxed in the State from which the purchase was made. The question is answered in favour of the assessee and against the Revenue.
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