https://www.taxtmi.com/caselaws?id=160814 Mechanical deduction of sales tax from works-contract bills could not be sustained without first examining whether any taxable transfer of materials had occurred and whether tax had already been paid. The court held that labour charges are not taxable because labour alone does not involve transfer of property in goods, but left the competent authority free to assess liability afresh on proper evidence and recover any tax due according to law. Amounts already deducted were required to be refunded, with interest if refund was delayed. en-us Thu, 09 May 2002 00:00:00 +0530 Tue, 24 Dec 2013 18:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160814 Mechanical deduction of sales tax from works-contract bills could not be sustained without first examining whether any taxable transfer of materials had occurred and whether tax had already been paid. The court held that labour charges are not taxable because labour alone does not involve transfer of property in goods, but left the competent authority free to assess liability afresh on proper evidence and recover any tax due according to law. Amounts already deducted were required to be refunded, with interest if refund was delayed. Case-Laws VAT and Sales Tax Thu, 09 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160814