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2009 (6) TMI 958 - KARNATAKA HIGH COURTDeduction towards labour charges claim disallowed - Held that:- The honourable Tribunal and revisional authority are right in disallowing the deductions claimed by the petitioner as a works contractor in view of rule 6(4)(m) of the KST Rules and the law laid down by the honourable Supreme Court in the case of Gannon Dunkerley [1992 (11) TMI 254 - SUPREME COURT OF INDIA]. Questions of law framed by the petitioner do not arise for consideration as the impugned judgment and review order is based on facts and law and therefore we answer the same against the petitioner as the Appellate Tribunal has granted the reliefs to the petitioner after noticing the fact that not giving deductions of ₹ 3,96,826.72 paid by him towards labour charges in which as per the decision of the Supreme Court referred to supra, the assessing authority has to examine the claim of the petitioner including the claim of ₹ 9,22,611.46 said to have paid towards the labour charges. Appeal dismissed.
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