https://www.taxtmi.com/caselaws?id=238083 A works contract deduction or exemption under Section 3-B(2-a) requires clear proof that the statutory conditions are met, including evidence that the materials used were purchased from outside the State. In the absence of substantiating material, the deduction was rightly rejected. Penalty under Section 22(2) was also sustained because the assessee collected sales tax at a higher rate than the rate applicable to sales to a Government department, bringing the conduct within the penalty provision. The assessment and penalty were upheld in full. en-us Fri, 23 Aug 2013 00:00:00 +0530 Tue, 15 Oct 2013 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238083 A works contract deduction or exemption under Section 3-B(2-a) requires clear proof that the statutory conditions are met, including evidence that the materials used were purchased from outside the State. In the absence of substantiating material, the deduction was rightly rejected. Penalty under Section 22(2) was also sustained because the assessee collected sales tax at a higher rate than the rate applicable to sales to a Government department, bringing the conduct within the penalty provision. The assessment and penalty were upheld in full. Case-Laws VAT and Sales Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238083