https://www.taxtmi.com/caselaws?id=164189 A sub-contractor executing works under a contract was treated as falling within the expression "contractor" under section 2(9) of the Assam General Sales Tax Act. Deduction of sub-contract turnover under Rule 14(1)(c) of the Assam General Sales Tax Rules, 1993 was available only on production of the prescribed proof of tax payment by the sub-contractor. Because the petitioner executed the sub-contract work but failed to establish entitlement to exclusion of that turnover, the authorities correctly assessed the amount as taxable in the petitioner's hands. The assessment and appellate orders were therefore upheld. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 09 Oct 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164189 A sub-contractor executing works under a contract was treated as falling within the expression "contractor" under section 2(9) of the Assam General Sales Tax Act. Deduction of sub-contract turnover under Rule 14(1)(c) of the Assam General Sales Tax Rules, 1993 was available only on production of the prescribed proof of tax payment by the sub-contractor. Because the petitioner executed the sub-contract work but failed to establish entitlement to exclusion of that turnover, the authorities correctly assessed the amount as taxable in the petitioner's hands. The assessment and appellate orders were therefore upheld. Case-Laws VAT and Sales Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164189