https://www.taxtmi.com/caselaws?id=158015 The note examines deductions in works contract taxation under section 3-B, focusing on declared goods, proof of purchase from registered dealers, and exclusion of labour and service components. It explains that declared goods may be taxed again only when they are converted into a commercially distinct commodity under a different sub-item of section 14, while a registered-dealer purchase condition operates as an evidentiary safeguard rather than a fresh levy. It also records that transfer value in a works contract includes profit relatable to labour and services, and that consumables consumed without transfer of property are deductible, subject to factual assessment in each case. en-us Fri, 24 Feb 1995 00:00:00 +0530 Tue, 15 Oct 2013 12:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158015 The note examines deductions in works contract taxation under section 3-B, focusing on declared goods, proof of purchase from registered dealers, and exclusion of labour and service components. It explains that declared goods may be taxed again only when they are converted into a commercially distinct commodity under a different sub-item of section 14, while a registered-dealer purchase condition operates as an evidentiary safeguard rather than a fresh levy. It also records that transfer value in a works contract includes profit relatable to labour and services, and that consumables consumed without transfer of property are deductible, subject to factual assessment in each case. Case-Laws VAT and Sales Tax Fri, 24 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158015