Services are not taxed under the commodity taxation law in this country. Although , the States have no power to tax a#39; works contract a#39; as such, there is no impediment in the States levying a tax on the sale of goods properly so called and this has ... The position deduced from various judgments is that if a contract is only a works contract with no element of sale of goods, it would not be taxable. ... We think that in composite contracts of this nature, it is best to go by the law on the subject.
|Author||:||Gujarat (India). Sales Tax Inquiry Committee|