https://www.taxtmi.com/caselaws?id=164032 Advance value added tax under the Bihar VAT framework was confined to the consideration attributable to transfer of property in goods, and not to labour charges included in a composite works contract bill. Section 41 of the Bihar Value Added Tax Act, 2005, read with Rule 29 of the Bihar Value Added Tax Rules, 2005, requires exclusion of labour charges and other non-taxable amounts from advance tax deduction. Where the bills did not separately identify the goods and labour components, deduction could be made only to the extent legally recoverable on the taxable component, and the contractor was directed to resubmit the bills with separate particulars. The writ was disposed of with directions affecting future and unpaid bills. en-us Tue, 11 Mar 2008 00:00:00 +0530 Wed, 16 Apr 2014 15:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164032 Advance value added tax under the Bihar VAT framework was confined to the consideration attributable to transfer of property in goods, and not to labour charges included in a composite works contract bill. Section 41 of the Bihar Value Added Tax Act, 2005, read with Rule 29 of the Bihar Value Added Tax Rules, 2005, requires exclusion of labour charges and other non-taxable amounts from advance tax deduction. Where the bills did not separately identify the goods and labour components, deduction could be made only to the extent legally recoverable on the taxable component, and the contractor was directed to resubmit the bills with separate particulars. The writ was disposed of with directions affecting future and unpaid bills. Case-Laws VAT and Sales Tax Tue, 11 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164032