Work of powder coating amounts to works contract hence VAT leviable: Madras HC

Appellate Assistant Commissioner (CT) Vs Supreme Coaters & Fabricators (Madras High Court) Madras High Court held that Powder Coating products like yokes, links and tubes amounts to works contract and hence the same is liable to tax under section 15(1) of the Puducherry Value Added Tax Act, 2007. Facts- Substantial question involved in the present writ is whether the work of powder coating undertaken by the Assessee amounts to execution of works contract or not and whether the powder coating work involves transfer of property or not. The dispute related to powder coating process on the pro...