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

Case Laws VAT and Sales Tax

March 1, 2019

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

View Source

← Previous Next →

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

Case Laws VAT and Sales Tax

March 1, 2019

You may also like:

Transfer - development agreement - Starting words of s. 53A of the Transfer of Property Act are "where any person contracts" which means just the existence of a contract....

The petitioner's obligation under the contract was to source non-standard goods, as per KINFRA's designs and specifications, from vendors outside the state for...

Classification of supplies - works contract services - The contract for shifting of cables and replacing with underground cables can be classified as contract for...

Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

Capital gain - transfer - the transaction entered into by the parties herein, which have the effect of transferring or enabling the enjoyment of any immovable property,...

Capital gain - compromise settlement for breach of contract - Transfer u/s 2(47) - the compensation received by the assessee arises out of the transfer of capital asset...

TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is...

Intra-State Transaction or Inter-State transaction? - the contract is between the assessee in Raipur and Southern Railways. It is not known where the contract was...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

The Court held that the petitioner was ready and willing to perform the contract u/s 16(c) of the Specific Relief Act, having paid a substantial portion of the...

Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of...

Supply or not - transfer of business by the AAI - The subject transfer is that of transfer of going concern as an independent part. In this context, there are no merit...

Accrual of income towards retention money - the assessee had no right to claim any part of the retention money till the verification of satisfactory execution of the...

Quick Updates: