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2013 (3) TMI 545 - MADHYA PRADESH HIGH COURTThe appellant was award a contract by the Railways for supplying specified sized “gitti” - lump-sum payment of tax by way of composition U/s 19 - Held that:- In the impugned order the Appellate Board has found that the supply was not in execution of a works contract. Unless the supply is in execution of a works contract, rule 31(1), quoted below, will not apply. This appeal has no merit and is accordingly dismissed. Rule 31(1) Every registered dealer referred to in Section 19 desirous of making a lumpsum payment by way of composition in respect of the tax payable by him in relation to goods to be supplied in the execution of a works contract or contracts shall within thirty days of the commencement of the execution of the works contract or contracts, unless prevented by sufficient cause, make an application in Form 37 to the appropriate Commercial Tax Officer.
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