https://www.taxtmi.com/caselaws?id=156069 Pending sales tax assessment under the Bihar Sales Tax Rules was required to proceed without applying rule 13-A, because that rule had already been declared ultra vires. The assessing authority was directed to examine the petitioners' claims on deductions and exemptions, including tax-paid items such as cement and steel, in the light of governing Supreme Court decisions. Claims relating to inter-State sale and purchase in execution of the works contract, and exemption for goods supplied free of cost, were left open for consideration before the assessing authority. The discussion on rule 26-A emphasised that deductions in a works contract assessment must be confined to the consideration referable to transfer of property in goods and not labour charges. en-us Fri, 02 Feb 1990 00:00:00 +0530 Thu, 12 Sep 2013 18:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156069 Pending sales tax assessment under the Bihar Sales Tax Rules was required to proceed without applying rule 13-A, because that rule had already been declared ultra vires. The assessing authority was directed to examine the petitioners' claims on deductions and exemptions, including tax-paid items such as cement and steel, in the light of governing Supreme Court decisions. Claims relating to inter-State sale and purchase in execution of the works contract, and exemption for goods supplied free of cost, were left open for consideration before the assessing authority. The discussion on rule 26-A emphasised that deductions in a works contract assessment must be confined to the consideration referable to transfer of property in goods and not labour charges. Case-Laws VAT and Sales Tax Fri, 02 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156069