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2019 (2) TMI 429 - HC - VAT and Sales TaxWorks Contract or not - whether the Build Operate Maintain and Transfer (BOMT) contract entered into by the appellant with the Motor Vehicles Department of the State of Kerala was a works contract or a right to use the goods? - Held that:- The Assessing Officer definitely would look into such contentions and make appropriate deductions as available for a works contract, when taxing the same; if not already done. If the assessment is completed, it is for the assessee to challenge such orders, if deductions in accordance with law, have not been granted - there is no purpose served by a direction in this appeal - appeal dismissed.
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