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2018 (4) TMI 887 - MADRAS HIGH COURTWorks Contract - Mosaic - includibility of materials and labor used in execution of works contract - exemption under Section 3-B(2)(c) of the TNGST Act, 1959. Held that: - Appellate Authority and Tribunal are the final fact finding authorities and when the books of accounts were produced, the Appellate Authority has analysed the same and found that the dealers were having separate accounts for the materials that had been purchased and utilised in the course of works contract and that they have also maintained separate figures for various charges that had been incurred during the course of works contract. As per section 3B 2(B) of the TNGST Act '59, the amount for which any goods in the first schedule or second schedule are purchased from the registered dealers liable to pay tax under this Act and used in the works contract in the same form in which such goods were purchased are eligible for deductions - In a similar case before the High Court of Madras S. Chandrasekaran Versus State of Tamil Nadu [1990 (3) TMI 334 - MADRAS HIGH COURT], it was held that t is a works contract and in such case, the appellants come under section 3B and is eligible for various deductions. When the appellants is eligible for various deduction, he is also eligible for deductions under section 3B 2(b) and also other deductions that are available under Section 3B. Revision petition dismissed.
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