https://www.taxtmi.com/caselaws?id=155695 The court held that contractors are liable to pay sales tax on goods supplied in works contracts as per the Central Sales Tax Act. Rule 13-A allowing deductions based on labor charges was deemed invalid as labor costs alone were not taxable. Assessing authorities were directed to assess contractors based on established legal principles. The judgment clarified the tax liability of contractors in works contracts, partly allowing the writ petitions and providing clarity on the issue. Justice N.S. Rao concurred with the decision, leading to the disposal of the writ petitions. en-us Wed, 02 Aug 1989 00:00:00 +0530 Fri, 06 Sep 2013 16:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155695 The court held that contractors are liable to pay sales tax on goods supplied in works contracts as per the Central Sales Tax Act. Rule 13-A allowing deductions based on labor charges was deemed invalid as labor costs alone were not taxable. Assessing authorities were directed to assess contractors based on established legal principles. The judgment clarified the tax liability of contractors in works contracts, partly allowing the writ petitions and providing clarity on the issue. Justice N.S. Rao concurred with the decision, leading to the disposal of the writ petitions. Case-Laws VAT and Sales Tax Wed, 02 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155695