https://www.taxtmi.com/caselaws?id=253650 Under the Kerala VAT composition scheme for works contracts, tax is payable on the entire value of the taxable works contract and cannot be split to exclude amounts that would otherwise qualify for deductions or exemptions under regular assessment. A dealer opting for section 8(a)(i) cannot combine that composition levy with the benefits of section 6. At the same time, a genuine pure labour contract involving no transfer of goods falls outside the works contract levy, and the assessing authority must examine the contract and supporting documents to verify taxability. On the record, verification was warranted only in the Indian Oil Corporation contract revision; the other revisions lacked material to show a separate labour contract. 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 Under the Kerala VAT composition scheme for works contracts, tax is payable on the entire value of the taxable works contract and cannot be split to exclude amounts that would otherwise qualify for deductions or exemptions under regular assessment. A dealer opting for section 8(a)(i) cannot combine that composition levy with the benefits of section 6. At the same time, a genuine pure labour contract involving no transfer of goods falls outside the works contract levy, and the assessing authority must examine the contract and supporting documents to verify taxability. On the record, verification was warranted only in the Indian Oil Corporation contract revision; the other revisions lacked material to show a separate labour contract. Case-Laws VAT and Sales Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253650