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2018 (12) TMI 768 - HC - VAT and Sales TaxImposition of tax liability - works contract - addition of 20% made in the turnover - benefit of section 3-F(2)(B)(i) of the U.P. Trade Tax Act, 1948 - Held that:- Issue as to whether necessary ingredients to attract levy of tax by applying principles of 'works contract' appear to have been extensively dealt with by the assessing authority and also by the tribunal - The assessing authority has relied upon the standard format used for issuing allotment to the buyers. Specific clause of the agreement has been examined to return a finding that construction work undertaken by the revisionist on behalf of the allottees, would amount to a 'works contract'. The question as to whether import of goods/construction materials from beyond the State of Uttar Pradesh was in furtherance of specific contract and was meant exclusively for it has been specifically urged, but the same does not appear to have been adverted to by the tribunal. - Matter remanded back. Revision disposed off.
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