https://www.taxtmi.com/caselaws?id=162855 Section 21(1)(a)(i) read with rule 13A of the Bihar Finance Act, 1981 was applied to works contracts involving air-conditioning plants, but the Court accepted the view that the scheme was not workable because it did not prescribe a proper method for deductions relating to labour and other charges; the resulting assessment could not stand. For the later assessment years, section 24 required reassessment pursuant to an appellate order to be initiated and completed within two years from communication of that order. As the reassessment orders were passed well after that period, they were held time-barred and illegal, with consequential notices also falling. en-us Thu, 22 Jun 2006 00:00:00 +0530 Tue, 18 Mar 2014 10:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162855 Section 21(1)(a)(i) read with rule 13A of the Bihar Finance Act, 1981 was applied to works contracts involving air-conditioning plants, but the Court accepted the view that the scheme was not workable because it did not prescribe a proper method for deductions relating to labour and other charges; the resulting assessment could not stand. For the later assessment years, section 24 required reassessment pursuant to an appellate order to be initiated and completed within two years from communication of that order. As the reassessment orders were passed well after that period, they were held time-barred and illegal, with consequential notices also falling. Case-Laws VAT and Sales Tax Thu, 22 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162855