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[Cites 0, Cited by 0] [Section 8(4)] [Section 8] [Entire Act]

State of Kerala - Subsection

Section 8(4)(c) in Kerala General Sales Tax Rules, 1963

(c)in relation to a works contract in which the transfer of property takes place not as goods but in some other form in which the goods supplied by the awarder are partly involved, the proportionate amount of the whole contract amount less labour charges as explained in (b) above worked out in the proportion of the cost of goods supplied by such awarder and the cost of goods supplied by the contractor or other person, be deemed to be turnover of such contractor;