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VAT - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Whether the specific contract entered into by the assessee ...


Debate Over Contract Classification: Goods Transfer vs. Works Contract and Its Impact on VAT and Sales Tax.

March 1, 2019

Case Laws     VAT and Sales Tax     HC

Whether the specific contract entered into by the assessee herein was for transfer of goods in the form of goods or not in the form of goods; the fact admitted being that it is a works contract? - The description of the work as enumerated to the Department by the awarder also assumes significance

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