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Karnataka VAT - Installation and Erection of Wind Mills

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Karnataka Sales Tax Act - Works Contract - Installation, erection and commissioning of Wind Mill - exemption under provisions of Section 8 r/w Entry 57 of Fifth Schedule to the Act - levy of sales tax on expenditure incurred in foundation work or installation work - transfer of goods involved in execution of works contract

  • HELD - the fundamental mistake which is committed by the authorities below is that foundation work or installation work, which is even considered as part of works contract by the Assessing Officer himself, cannot be treated as goods. Even if we proceed on the basis that such work does not fall within the expression.
  • Wind Mill, still it could not be treated as goods which could be exigible to sales tax under the Act - the Assessing Officer himself classified such goods involved in execution of works contract. Once this was the opinion of the Assessing Officer and the part of work viz. foundation or erection work related to works contract, on this ground itself, no sales tax could have been charged thereon
  • The First Appellate Authority proceeded on the basis that the work like foundation work, electrical work, commissioning etc. was series of activities and further that it was indivisible. On this finding as well, no further action to levy sales tax was required - impugned order is set aside and assessee appeal is allowed
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