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VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Classification of goods - printing materials - amounts to "works ...

Case Laws     VAT and Sales Tax

December 21, 2019

Classification of goods - printing materials - amounts to "works contract" and not sale, during the relevant period and as such since the extended definition of goods under CST Act came on the Statute book only with effect from 11.05.2002, no tax under the CST Act can be imposed on the Assessee prior to 11.05.2002, on works contracts.

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