HC on Situs of Goods or accretion of goods in works contract

State of Kerala Vs Metro Minerals India (P) Ltd. (Kerala High Court)

The transfer of property in goods whether as goods or in some other form involved in the execution of a works contract shall be deemed to have taken place in the State, if the goods are within the State at the time of such transfer, irrespective of the place where the agreement of works contract is made, whether the assent of the other party to the contract is prior or subsequent to such transfer.

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