https://www.taxtmi.com/caselaws?id=148232 Tax on works contract was confined to the statutory rate expressly authorised under section 3(1)(b) of the Travancore-Cochin General Sales Tax Act, 1125. An assessment levying a higher rate was unsustainable, and the surcharge under the Kerala Surcharge on Taxes Act, 1957 was also not supportable in respect of works contract. The assessment was quashed, with liberty to make a fresh assessment in accordance with law. en-us Mon, 07 Nov 1966 00:00:00 +0530 Wed, 24 Apr 2013 11:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148232 Tax on works contract was confined to the statutory rate expressly authorised under section 3(1)(b) of the Travancore-Cochin General Sales Tax Act, 1125. An assessment levying a higher rate was unsustainable, and the surcharge under the Kerala Surcharge on Taxes Act, 1957 was also not supportable in respect of works contract. The assessment was quashed, with liberty to make a fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 07 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148232