https://www.taxtmi.com/caselaws?id=160619 Sales of parts and spare parts of rolling shutters were treated as first sales outside the declared goods entry, so the higher tax rate was upheld and the challenge failed. For fabrication and fixing of rolling shutters treated as a works contract, the labour deduction was restricted by the prescribed percentage because no reliable item-wise break-up of labour charges was produced from the accounts; the statutory deduction was therefore properly applied and that challenge also failed. The revision was rejected in full, and the assessment on both issues was sustained. en-us Wed, 09 Aug 2000 00:00:00 +0530 Fri, 20 Dec 2013 18:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160619 Sales of parts and spare parts of rolling shutters were treated as first sales outside the declared goods entry, so the higher tax rate was upheld and the challenge failed. For fabrication and fixing of rolling shutters treated as a works contract, the labour deduction was restricted by the prescribed percentage because no reliable item-wise break-up of labour charges was produced from the accounts; the statutory deduction was therefore properly applied and that challenge also failed. The revision was rejected in full, and the assessment on both issues was sustained. Case-Laws VAT and Sales Tax Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160619