2015 (8) TMI 1300

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..... T while making payment to them. Therefore they sought a clarification from the authority in terms of Section 94 of the Kerala VAT Act - authority directed to consider the clarification application within a period of two months from the date of receipt of a copy of this judgment. - W.P(C). No. 22116 of 2015 - - - Dated:- 3-8-2015 - A. Muhamed Mustaque, J. N. Manu Thampi, J. V. Niranjan and .....

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..... of the Kerala VAT Act, reads as follows: We are therefore of the view that the materials moved for the purpose of using in the execution of the works contract from the State of Tamil Nadu to Kerala is liable to be taxed under CST Act and not subject to Kerala VAT in terms of the judgment of the Kerala High Court in the case of FI Desighn Development Private Limited Vs. State of Kerala. 2 .....

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