Works Contract - Composition Scheme - applicability of Sections ...

CST Act Sections 3, 4, 5: Works Contract Under Composition Scheme; Subsequent Sale Concept Deemed Irrelevant. Rule 9(1)(b) Applied.

July 4, 2019

Case Laws VAT and Sales Tax HC

Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case that it had imported the disputed goods for execution of the civil works contract and clearly fell under Rule 9(1) (b) of the UP VAT Rules - Composition allowed

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Works Contract - Composition Scheme - applicability of Sections ...

CST Act Sections 3, 4, 5: Works Contract Under Composition Scheme; Subsequent Sale Concept Deemed Irrelevant. Rule 9(1)(b) Applied.

July 4, 2019

Case Laws VAT and Sales Tax HC

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