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2011 (8) TMI 997 - JAMMU AND KASHMIR HIGH COURTWhether the petitioner's registration as "dealer" to deal in sale and purchase of goods indicated in the registration certificates, would include it to have been registered for executing a works contract to render services in terms of the turnkey agreement entered into by it with the Union of India? Held that:- No merit in the case set up by the petitioner that it was a registered dealer and was not liable to imposition of security in terms of section 15A(9) of the Act. The challenge thrown by the petitionercompany to the statutory notices and orders passed by the assessing authority, Commercial Taxes check-post, Lakhanpur under section 15A(9) of the Jammu and Kashmir General Sales Tax Act, 1962, therefore, fails. Appeal dismissed.
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