1990 (2) TMI 279 - HC - VAT and Sales Tax

Summary

The High Court of Patna declared rule 13-A of the Bihar Sales Tax Rules, 1983 as ultra vires. Assessment proceedings should proceed without considering rule 13-A. Assessing officer to consider tax-paid items like cement, steel, etc. Petitioners can argue for exemption on inter-State sale, purchase, and goods supplied free of cost. Rule 26-A deductions should only be made for materials used in the works contract, not for labor charges. The writ application is disposed of accordingly.