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VAT - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Denial of exemption claim - fixing and providing of Works ...


Exemption Denied for Safety Barrier Installation; Broad Interpretation of "Relating to" in Road Construction Context.

August 6, 2015

Case Laws     VAT and Sales Tax     HC

Denial of exemption claim - fixing and providing of Works Profile Safety Barrier - part of road construction activity or not - The words “relating to” has a wide meaning and cannot be restricted only to putting of concrete, grit, coal tar etc but it should mean everything relating to road - HC

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