https://www.taxtmi.com/caselaws?id=163334 Taxable turnover from works contracts must be determined under the statute or valid rules framed for deductions; administrative circulars cannot supply the missing legal basis. Where the Orissa Sales Tax Act contemplated rules for the manner and extent of deduction for labour, service charges, and sub-contractor payments, but no effective rules existed, assessments based solely on circulars fixing deduction rates were unsustainable. The court held that an incomplete or unworkable statutory deduction scheme cannot be completed by executive instructions, so the circulars lacked valid statutory footing and the assessment orders failed. en-us Thu, 11 Oct 2007 00:00:00 +0530 Sun, 21 Dec 2014 20:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163334 Taxable turnover from works contracts must be determined under the statute or valid rules framed for deductions; administrative circulars cannot supply the missing legal basis. Where the Orissa Sales Tax Act contemplated rules for the manner and extent of deduction for labour, service charges, and sub-contractor payments, but no effective rules existed, assessments based solely on circulars fixing deduction rates were unsustainable. The court held that an incomplete or unworkable statutory deduction scheme cannot be completed by executive instructions, so the circulars lacked valid statutory footing and the assessment orders failed. Case-Laws VAT and Sales Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163334