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2010 (4) TMI 976 - HC - VAT and Sales TaxWhether the petitioner, a sub-contractor, is liable to pay tax on the particular turnover, which is ₹ 98,12,479? Held that:- In the instant case, the dealer, i.e., the petitioner did not show subcontract executed by it in its annual return on the ground that the same was undertaken by it as a sub-contract and as such, was not liable to pay tax in such work. However, as observed above, rule 14(1)(c) of the Rules provides that such sub-contract work would be allowed as deduction from the turnover of the main contractor subject to production of proof to such contract. Thus, the petitioner having done the work as a sub-contractor, in my opinion, is liable to pay tax on the turnover. Appeal dismissed.
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