https://www.taxtmi.com/caselaws?id=158015 Section 3-B deductions for works contracts are addressed in relation to declared goods, registered-dealer purchases, labour and service components, and consumables. Goods converted into a commercially distinct commodity under a different sub-item of section 14 of the Central Sales Tax Act may be taxed at a later stage without breaching the single-stage restriction. Registered-dealer purchase requirements operate as proof conditions for deductions, rather than charging provisions. Taxable turnover must exclude labour, services and profit attributable to those components. Consumables consumed without transfer of property, including water, electricity and fuel, qualify for deduction; whether ink or dyes meet that description depends on factual assessment. Section 3-B is treated as constitutionally valid. 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 Section 3-B deductions for works contracts are addressed in relation to declared goods, registered-dealer purchases, labour and service components, and consumables. Goods converted into a commercially distinct commodity under a different sub-item of section 14 of the Central Sales Tax Act may be taxed at a later stage without breaching the single-stage restriction. Registered-dealer purchase requirements operate as proof conditions for deductions, rather than charging provisions. Taxable turnover must exclude labour, services and profit attributable to those components. Consumables consumed without transfer of property, including water, electricity and fuel, qualify for deduction; whether ink or dyes meet that description depends on factual assessment. Section 3-B is treated as constitutionally valid. Case-Laws VAT and Sales Tax Fri, 24 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158015