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2017 (5) TMI 1549 - HC - VAT and Sales TaxLiability of tax - mosaic tile - works contract - Held that: - the issue is covered by the decision in the case of the decision in the case of Tamil Nadu Mosaic Manufacturers Association Vs. State of Tamil Nadu [1995 (2) TMI 402 - MADRAS HIGH COURT], where it was held that the amount so deductible would have to be determined in the light of the facts of a particular case on the basis of the materials produced by the contractor. Further, it was held that the value of the goods in execution of a works contract will therefore, have to be determined by taking into account the value of the entire works contract and deducting therefrom the charges towards labour and service. The Revenue has not made out a case to revise the order passed by the Tribunal and the order passed by the Tribunal is confirmed - tax case revision dismissed.
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