TMI BlogLevy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle...Levy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle - levy of VAT on paints by treating the nature of works as works contract - transfer of property in paints during the restoration and reconditioning work or not - the petitioner has been able to repel the opinion expressed in the impugned orders, thereby holding the use and/or application of paint in a vehicle workshop as a “sale” of paint and thus, taxable under the Assam Value Added Tax Act, 2003 - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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