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2022 (11) TMI 1270 - HC - VAT and Sales TaxEligibility for compounded rate of tax - works contractor or not - Assessment Year 2012-13 - HELD THAT:- The findings recorded in paragraph nos.10 and 15 are not consistent, and also contradictory. The labour charges whether are part of labour charges employed for bus body building or received independently by the dealer has, for the purposes stated above, not been spelt out. Since these details are necessary for appreciating the findings recorded in this behalf, we are pursuaded to accept the alternative submission made by Mr Abdul Azees that the matter be remitted to the Tribunal for consideration and disposal afresh, only to the extent whether labour charges are entitled to be excluded from the turnover of dealer or not. The findings of the Tribunal to the extent recorded in paragraph 15 are set aside. Matter remitted to Tribunal for consideration and disposal afresh - revision allowed.
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