https://www.taxtmi.com/caselaws?id=161426 Turnover attributable to imports under an overseas contract cannot be included in gross turnover where the import is occasioned by, and inextricably linked to, the sale, because Article 286 bars State taxation on such transactions. Design and engineering charges in a works contract are part of the service component and are excluded from the taxable value, so their disallowance was unsustainable. Turnover relating to sub-contractors is deductible when the governing rule and proof of tax payment are satisfied; where the record was not properly examined, the matter required fresh determination on that limited issue. en-us Fri, 16 Aug 2002 00:00:00 +0530 Mon, 27 Jan 2014 17:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161426 Turnover attributable to imports under an overseas contract cannot be included in gross turnover where the import is occasioned by, and inextricably linked to, the sale, because Article 286 bars State taxation on such transactions. Design and engineering charges in a works contract are part of the service component and are excluded from the taxable value, so their disallowance was unsustainable. Turnover relating to sub-contractors is deductible when the governing rule and proof of tax payment are satisfied; where the record was not properly examined, the matter required fresh determination on that limited issue. Case-Laws VAT and Sales Tax Fri, 16 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161426