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2010 (3) TMI 1001 - HC - VAT and Sales TaxWhether section 9B of the M.P. Commercial Tax Act, 1994 is applicable to the works contract? Held that:- In view of the provisions of section 2(t)(ii) read with section 9B of the Act circular cannot override the statutory provision nor interpretation made contrary to intentment of the statutory provision can be said to be binding. Even determination of rate of tax cannot be said to be binding overlooking the factual matrix and legal aspects. In the instant case, the circular of the Commissioner was rightly not relied upon before the assessing authority as well as in the course of revision. In our opinion, circular does not lay down the correct position and is of no utility to buttress the submission raised by the petitioners in view of provision 2(t)(ii) read with section 9B of the Act.
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