TMI Blog2006 (9) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 124 to 129 of 1998 and 171 of 2001. Assessment year relates to 1990-91 to 1996-97. Questions involved is regarding the rate of tax applicable to the petitioner-unit which carries on the business of retreading tyres. According to the assessee, the work undertaken by the assessee would fall under the residuary entry 22 of the Fourth Schedule to the Kerala General Sales Tax Act, 1963. Consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner. Appeal was rejected. There was further appeal to the Tribunal. Tribunal also dismissed the appeal against which these revision petitions have been filed. Sri. N. Muraleedharan Nair, learned counsel appearing for the revision petitioners, submitted that the authorities below have failed to note that the work undertaken by the petitioner is a works contract where the transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks contract, it is to be brought under the Fourth Schedule to the KGST Act since transfer of goods involved in the contract is in some other form. The Special Government Pleader (Taxes) appearing for the Revenue, on the other hand, tried to support the findings of the authorities below including that of the Tribunal and submitted that the assessing authority was justified in imposing tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad rubber used for doing job-work is not sold to the customers as such. Tread rubber is applied on tyres supplied by the customers with a process using tread rubber solution, patches, vulcanising materials, etc. Hence even assuming that the work undertaken by the petitioner is not a job-work and only a works contract, the same would fall only under the Fourth Schedule to the KGST Act which deals w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repair of movable property, etc., are also goods. Further it was also stated that the tread rubber was purchased from outside the State and therefore liable to be taxed at the point of first sale within the State. We make it clear that it is always open to the sales tax authorities to verify the books of account of the petitioner and ascertain whether the turnover of materials purchased from outs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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