https://www.taxtmi.com/caselaws?id=159439 An application for a no-deduction certificate under section 13-AA(5)(a) read with rule 37-D must be decided by examining whether the works contract is wholly labour or service oriented, or whether it combines transfer of property in goods with labour or service. The authority must scrutinise the contract documents and, where components are severable, determine the proper extent of deduction rather than refusing relief on a blanket finding that the contract is not entirely labour-based. The decision on the certificate must be rational and judicial, and the certificate does not determine the final tax liability, which remains open for assessment. en-us Wed, 09 Apr 1997 00:00:00 +0530 Mon, 25 Nov 2013 15:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159439 An application for a no-deduction certificate under section 13-AA(5)(a) read with rule 37-D must be decided by examining whether the works contract is wholly labour or service oriented, or whether it combines transfer of property in goods with labour or service. The authority must scrutinise the contract documents and, where components are severable, determine the proper extent of deduction rather than refusing relief on a blanket finding that the contract is not entirely labour-based. The decision on the certificate must be rational and judicial, and the certificate does not determine the final tax liability, which remains open for assessment. Case-Laws VAT and Sales Tax Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159439