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VAT - Highlights / Catch Notes

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Rate of tax on iron and steel - Execution of civil works ...


State Legislature Cannot Tax Iron & Steel Over 5% in Civil Works Contracts, Per Section 14 of CST Act.

April 23, 2016

Case Laws     VAT and Sales Tax     HC

Rate of tax on iron and steel - Execution of civil works contract - State Legislature has no competence to levy tax at more than 5% on iron and steel used in the same form in the execution of works contract which falls under Section 14 of CST Act - HC

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