https://www.taxtmi.com/caselaws?id=158566 The Madras High Court ruled in a tax case concerning the deduction of consumables in works contracts for tax assessment under section 3-B of the Act. Following legal principles established in the Gannon Dunkerley case, the Court upheld the exclusion of consumables like ink and dyes from the total turnover of dealers for tax calculation purposes. The judgment emphasized the distinction between goods involved in works contracts and charges for labor and services, affirming that consumables not part of property transfer fall under 'labour charges and other like charges,' warranting their exclusion from total turnover. en-us Fri, 23 Jun 1995 00:00:00 +0530 Thu, 31 Oct 2013 14:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158566 The Madras High Court ruled in a tax case concerning the deduction of consumables in works contracts for tax assessment under section 3-B of the Act. Following legal principles established in the Gannon Dunkerley case, the Court upheld the exclusion of consumables like ink and dyes from the total turnover of dealers for tax calculation purposes. The judgment emphasized the distinction between goods involved in works contracts and charges for labor and services, affirming that consumables not part of property transfer fall under 'labour charges and other like charges,' warranting their exclusion from total turnover. Case-Laws VAT and Sales Tax Fri, 23 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158566