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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.

Place of supply— The question of law arising in the above appeal is as to whether the transaction carried out by the respondent-assessee, pursuant to a contract entered into with M/s.KMC Construction Ltd., is an interstate sale or an interstate works contract, thus not exigible to tax within the State. The First Appellate Authority rejected the appeal filed by the assessee. The Tribunal reversed the orders of the lower Authority, finding the same to be an interstate works contract. 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. We hence reject the revision, approving the order of the Tribunal and answering the question in favour of the assessee and against the Revenue.
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