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2016 (5) TMI 1358 - HC - VAT and Sales TaxWorks contract - levy of output tax - Held that: - If the claim for input tax credit and other deductions from the gross turnover on account of labor charges, etc., could not be made by them during the assessment proceedings which took place while this litigation was pending before the Hon’ble Supreme Court, the assessee cannot be non-suited to make such claim now, if otherwise it is admissible in accordance with the provisions of law - while the levy of output tax is sustainable on the said activity now held to be a ‘works contract’, the computation of net tax liability under the provisions of the VAT Act, 2003 has to be done afresh by the Assessing Authority, in accordance with the provisions of the VAT Act, 2003 - appeal allowed by way o remand.
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