https://www.taxtmi.com/caselaws?id=161792 Section 21(1)(a)(i) of the Bihar Finance Act, read with rule 13A of the Bihar Sales Tax Rules, was found unworkable for assessing taxable turnover in a works contract because the statute required deductions for labour and other charges, but the rules provided only labour-related deductions and no prescribed manner or extent for other charges. In the context of Article 366(29A)(b), tax could apply only to the value of goods involved in execution of the contract, excluding labour and service elements. The incomplete deduction mechanism failed to meet the legislative mandate, and the ex parte assessment was also considered unfair. The assessment orders were quashed in favour of the assessee. en-us Wed, 05 Nov 2003 00:00:00 +0530 Fri, 02 Aug 2024 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161792 Section 21(1)(a)(i) of the Bihar Finance Act, read with rule 13A of the Bihar Sales Tax Rules, was found unworkable for assessing taxable turnover in a works contract because the statute required deductions for labour and other charges, but the rules provided only labour-related deductions and no prescribed manner or extent for other charges. In the context of Article 366(29A)(b), tax could apply only to the value of goods involved in execution of the contract, excluding labour and service elements. The incomplete deduction mechanism failed to meet the legislative mandate, and the ex parte assessment was also considered unfair. The assessment orders were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161792