https://www.taxtmi.com/caselaws?id=163395 In a works-contract assessment under the Bengal Finance (Sales Tax) Act, liability depended on the true nature of the contract and the transfer of property in goods involved in execution of the work. For the relevant period, there was no statutory basis to shift the main contractor's liability merely because erection and installation work had been subcontracted, and no reliable proof showed that tax had already been paid by the sub-contractor on the same transaction. Because the original contracts and supporting materials were not properly examined, the assessment and confirming orders could not safely stand on the existing record and required fresh consideration after production of the relevant documents. en-us Fri, 24 Sep 2004 00:00:00 +0530 Tue, 01 Apr 2014 18:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163395 In a works-contract assessment under the Bengal Finance (Sales Tax) Act, liability depended on the true nature of the contract and the transfer of property in goods involved in execution of the work. For the relevant period, there was no statutory basis to shift the main contractor's liability merely because erection and installation work had been subcontracted, and no reliable proof showed that tax had already been paid by the sub-contractor on the same transaction. Because the original contracts and supporting materials were not properly examined, the assessment and confirming orders could not safely stand on the existing record and required fresh consideration after production of the relevant documents. Case-Laws VAT and Sales Tax Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163395