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TMI Blog2020 (10) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee 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 q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heeler Plant. The entire materials for the plant were sourced from Singapore and Calcutta, which were brought into the State in a knocked-down condition and erected at the site of M/s.KMC Construction Ltd. The Intelligence Officer found that the same is a works contract and the transfer of goods having occurred at the time of the accretion of the goods in the works, is a works contract. Such tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch with its Head Office at Delhi. The contract was with respect to the delivery and erection of the 3 stage- Nordwheeler Plant. Thus the transaction is an interstate works contract and hence not exigible to tax within this State. 4. We need only refer to the decision of a Division Bench of this Court in Siemens Ltd. v. State of Kerala and Another [(2001) 122 STC 1]. The Division Bench examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its accretion in the works, has absolutely no relevance in deciding the taxability, when the goods used in the works contract were sourced from outside the State or imported into the country. 5. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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