https://www.taxtmi.com/caselaws?id=164168 The Tribunal's finding that water and sewerage charges were neither received nor receivable under the contract was treated as a factual determination based on the contractual terms and billing pattern. Those charges were held to be fixed by the municipal body for its own accounting purposes, not part of the bid price, and merely added and deducted in the bills. On that footing, the amounts did not form part of the contract value liable to composition tax under section 6A. The High Court held that the challenge raised no substantial question of law and that the reference application was therefore not maintainable. en-us Thu, 08 Apr 2010 00:00:00 +0530 Fri, 18 Apr 2014 18:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164168 The Tribunal's finding that water and sewerage charges were neither received nor receivable under the contract was treated as a factual determination based on the contractual terms and billing pattern. Those charges were held to be fixed by the municipal body for its own accounting purposes, not part of the bid price, and merely added and deducted in the bills. On that footing, the amounts did not form part of the contract value liable to composition tax under section 6A. The High Court held that the challenge raised no substantial question of law and that the reference application was therefore not maintainable. Case-Laws VAT and Sales Tax Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164168