‘Powder Coating’ for Yokes, Links, and Tubes Constitutes Works Contract, Liable to VAT: Madras HC [Read Order]

The High Court concluded that the activities carried out by the assessee indeed constituted a works contract, involving a transfer of property as part of the execution process
Madras High Court - Value Added Tax - Powder coating tubes - TAXSCAN

The Madras High Court has ruled that the work involving ‘powder coating’ of yokes, links, and tubes constitutes a works contract and is therefore liable for Value Added Tax ( VAT ). The Commercial Tax Department field petition to revise an order from the VAT tribunal that had previously favoured the assessee. The case pertained…

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