Assam Tax Case Remanded: Determine Works Contract Tax at 12% GST or 5% VAT per Relevant Circular.

Method of calculation of tax liability - execution of works contract - whether tax liability should be determined as per the GST regime @ 12% or under the VAT regime @5%? - the matter is remanded to the Commissioner of Taxes, Assam for determination of tax liability of the petitioner which may be decided on the basis of the Circular - HC .....

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