https://www.taxtmi.com/caselaws?id=160379 Section 7C of the Tamil Nadu General Sales Tax Act, 1959 provides only an optional compounded mode of payment based on the total contract value in a works contract, but that value includes labour and service components that are not taxable. The statute does not deem the full contract value opted under section 7C to be taxable turnover. Because additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970 is attracted only with reference to the dealer's taxable turnover, and no such taxable turnover arises from the section 7C composition option, additional sales tax cannot be levied on that amount. en-us Fri, 14 Sep 2001 00:00:00 +0530 Tue, 17 Dec 2013 14:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160379 Section 7C of the Tamil Nadu General Sales Tax Act, 1959 provides only an optional compounded mode of payment based on the total contract value in a works contract, but that value includes labour and service components that are not taxable. The statute does not deem the full contract value opted under section 7C to be taxable turnover. Because additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970 is attracted only with reference to the dealer's taxable turnover, and no such taxable turnover arises from the section 7C composition option, additional sales tax cannot be levied on that amount. Case-Laws VAT and Sales Tax Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160379