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2013 (11) TMI 1513 - MADRAS HIGH COURTWhether the respondent/petitioner is bound to pay tax as per the provisions of section 3(2) of the Tamil Nadu General Sales Tax Act, 1959 or entitled to get deduction as per the provisions of section 3B(2)(b) of the said Act - Held that:- identical matters [2009 (7) TMI 1159 - MADRAS HIGH COURT] and [2013 (7) TMI 492 - MADRAS HIGH COURT] have been dealt with and both the Division Benches have uniformly and consistently held that if a person carries on his work on the basis of works contract and in connection with works contract purchased raw materials and subsequently converted the same as finished goods, he is not liable to pay tax under section 3(2) of the said Act and entitled to get deduction as per section 3B(2)(b) of the same. Since the decisions relied upon by the respondent/petitioner are later in point of time and since in the said decisions identical matters have been dealt with and ultimately found that in case of works contract, the person who engaged in the works contract, need not pay tax on finished goods as per section 3(2) of the said Act and he is entitled to get deduction under section 3B(2)(b) of the said Act, it is needless to say that the contention put forth on the side of the appellants/respondents cannot be accepted, whereas, the contention put forth on the side of the respondent/petitioner is really having subsisting force. - Decided against Revenue.
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