Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 829 - HC - VAT and Sales TaxRate of tax on iron and steel - Execution of civil works contract - Appellant contended that the declared commodities are used in execution of works contract liable to be taxed at 5% under Section 4(1)(c) of the VAT Act but department taxed it @ 14.5% - Held that:- by following the judgment of this court in the case of State of Karnataka vs. Reddy Structures Pvt. Ltd., Bangalore [2012 (10) TMI 1088 - KARNATAKA HIGH COURT], the State Legislature has no competence to levy tax at more than 5% on iron and steel used in the same form in the execution of works contract which falls under Section 14 of the CST Act. - Decided partly in favour of petitioner
|