https://www.taxtmi.com/caselaws?id=156433 A pure labour contract for excavation and removal of waste rock and earth was held not to constitute a taxable works contract or create dealer status under the M.P. General Sales Tax Act, 1958, because no supply or sale of goods to the Government company was involved and machinery, diesel and lubricants were only incidental to performance. Entry tax under the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 was also held inapplicable because the goods brought to the work site were not entering a local area for taxable consumption or use in a works contract. A writ challenge to jurisdictional notices was maintainable despite an alternative statutory remedy. en-us Tue, 10 Jan 1989 00:00:00 +0530 Thu, 19 Sep 2013 15:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156433 A pure labour contract for excavation and removal of waste rock and earth was held not to constitute a taxable works contract or create dealer status under the M.P. General Sales Tax Act, 1958, because no supply or sale of goods to the Government company was involved and machinery, diesel and lubricants were only incidental to performance. Entry tax under the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 was also held inapplicable because the goods brought to the work site were not entering a local area for taxable consumption or use in a works contract. A writ challenge to jurisdictional notices was maintainable despite an alternative statutory remedy. Case-Laws VAT and Sales Tax Tue, 10 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156433