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2010 (8) TMI 880 - HC - VAT and Sales TaxWhether there was no actual sale ? Held that:- The Tribunal on proper consideration of the entire material rightly held that, there is no sale, setting aside the orders passed by the authorities who appeared to have been carried away by the contents of the documents and the circumstances under which, the documents came into existence. Therefore, we do not see any justification to interfere with the said finding recorded by the Tribunal. In so far as the tax payable on the works contract is concerned, the liability to pay concession tax arises only after tax is liable to be paid under section 5B. No tax is liable to be paid under section 5B of the works contract, when there is no sale of goods. Therefore, the contention of the Revenue is that even though there is no sale of goods, when the assessee opt for concession of tax, the tax payable even on the labour works contract is unsustainable in law. The liability to pay tax is as clear from the words of section 76. Therefore, the Tribunal was justified in granting exemption in this regard also.
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