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VAT - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Taxable turnover - works contract - earth work - deduction of ...

Case Laws     VAT and Sales Tax

January 10, 2023

Taxable turnover - works contract - earth work - deduction of 30% as labour charges - The Assessee – revisionist is not liable to pay any tax on the same, especially in view of the fact that neither the Assessing Authority nor the First Appellate Court nor the Second Appellate Court has held that Assessee – revisionist has income from other sources for the assessment year, therefore, the imposition of tax is illegal, hence, to be set-aside. - HC

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