https://www.taxtmi.com/caselaws?id=253650 The court allowed O. T. Rev. No. 57 of 2013, directing verification of the contract terms with Indian Oil Corporation to determine if it qualifies as a pure labour contract exempt from tax. O. T. Rev. Nos. 134, 135, and 136 of 2013 were dismissed as no evidence challenged the assessing officer's findings on tax liability. O. T. Rev. Nos. 130 of 2013, 22 of 2014, 23 of 2014, and 24 of 2014 were also dismissed, upholding the Tribunal's remand to verify if the contracts involve pure labour or works contracts. The court emphasized a hassle-free, concessional tax rate under Section 8(a)(i) without exemptions for the entire contract amount. en-us Mon, 31 Mar 2014 00:00:00 +0530 Sat, 29 Nov 2014 18:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253650 The court allowed O. T. Rev. No. 57 of 2013, directing verification of the contract terms with Indian Oil Corporation to determine if it qualifies as a pure labour contract exempt from tax. O. T. Rev. Nos. 134, 135, and 136 of 2013 were dismissed as no evidence challenged the assessing officer's findings on tax liability. O. T. Rev. Nos. 130 of 2013, 22 of 2014, 23 of 2014, and 24 of 2014 were also dismissed, upholding the Tribunal's remand to verify if the contracts involve pure labour or works contracts. The court emphasized a hassle-free, concessional tax rate under Section 8(a)(i) without exemptions for the entire contract amount. Case-Laws VAT and Sales Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253650