COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
54 of the State List read
with Article 366(29-A)(b), the tax is imposed on the
goods which are involved in the execution of a
works contract and the measure for levying such a
tax can only be the value of the goods so involved
and the value of the works contract cannot be made
the measure
