Section 3B upheld: Materials transferred between related companies taxed as goods used in works contract

Section 3B upheld: Materials transferred between related companies taxed as goods used in works contractCase-LawsGSTHC allows the tax revision and restores the AO’s assessment under Section 3B of the TNGST Act. The court finds that two separately incorpor

Section 3B upheld: Materials transferred between related companies taxed as goods used in works contract
Case-Laws
GST
HC allows the tax revision and restores the AO's assessment under Section 3B of the TNGST Act. The court finds that two separately incorporated companies (hereafter Company A and Company B), although sharing common directors, are distinct legal persons; materials purchased by Company A from other States and used in construction, then transferred to Company B, constitute

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