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VAT - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Nature of Transaction - No conclusion on facts can be arrived ...


Court Finds Sample Invoices Insufficient to Prove Works Contract Under Article 226 in VAT, Sales Tax Case.

March 5, 2021

Case Laws     VAT and Sales Tax     HC

Nature of Transaction - No conclusion on facts can be arrived under Article 226 of the Constitution of India based on sample copies of invoices filed by the petitioner before this Court to convince the court to conclude that there was indeed “works contract“ during the supply of ready mix concrete to its customers. - HC

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