Composite works contract - valuation - remainder i.e. after ...
Composite Works Contract Classified as Works Contract: 30% for Labor Charges u/r 9(3) UP VAT.
May 25, 2017
Case Laws VAT and Sales Tax HC
Composite works contract - valuation - remainder i.e. after excluding the earthwork, entire contract constitutes the works contract and that 30% thereof was liable to be appropriated towards labour charge is based upon correct interpretation of Rule 9(3) of UP VAT - HC
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