https://www.taxtmi.com/caselaws?id=251394 In a works contract, the taxable turnover under section 5F is determined by the value of goods at the time of incorporation, and that value includes transportation and other costs incurred until incorporation. Applying Gannon Dunkerley and the Full Bench ruling in Seven Hills Constructions, the court noted that even if the gravel had no acquisition cost, transport charges paid to bring it to the work site formed part of its taxable value. The exemption in G.O. Ms. No. 1091 was confined to earth work and gravel quarrying contracts and did not extend to civil construction contracts where earth filling was only an incidental component. Rule 6(2)(g) did not cover transportation charges, so they were not deductible. en-us Thu, 06 Dec 2012 00:00:00 +0530 Fri, 12 Sep 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251394 In a works contract, the taxable turnover under section 5F is determined by the value of goods at the time of incorporation, and that value includes transportation and other costs incurred until incorporation. Applying Gannon Dunkerley and the Full Bench ruling in Seven Hills Constructions, the court noted that even if the gravel had no acquisition cost, transport charges paid to bring it to the work site formed part of its taxable value. The exemption in G.O. Ms. No. 1091 was confined to earth work and gravel quarrying contracts and did not extend to civil construction contracts where earth filling was only an incidental component. Rule 6(2)(g) did not cover transportation charges, so they were not deductible. Case-Laws VAT and Sales Tax Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251394