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VAT - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Levy of tax on works contract - interstate transaction - ...


Court Rules Interstate Works Contracts Exempt from State Tax; Divisibility Does Not Authorize State Tax Levy.

May 2, 2018

Case Laws     VAT and Sales Tax     HC

Levy of tax on works contract - interstate transaction - divisibility of the contract would not empower the Authorities to subject the inter state transaction to tax under the State Tax Act on the ground that the petitioner has employed dubious methods to avoid payment of tax to the State - HC

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