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2023 (3) TMI 631 - HC - VAT and Sales TaxWorks contract of the Tyre Retreading Division - expenses incurred for payment of labour charges and other labour related charges like, P.F., F.P.F., and E.S.I etc. (tyre division) - Permissible deduction under Section 3-B(2)(e) of the TNGST Act, 1959 or not - HELD THAT:- The non-production of supporting document is a question of fact and not a question of law as claimed by the revision petitioner. Nowhere the authorities have declined the entitlement of exemption of the expenses incurred towards labour or incidental charges. They have only pointed out the absence of supporting document from the assessee, the request to grant exemption is untenable. This Court finds no error in the said reasoning, since no substantial question of law involved in this Tax Case Revision, this Tax Case Revision is dismissed.
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