https://www.taxtmi.com/caselaws?id=167889 Turnover from a works contract executed by a subcontractor was treated as a single deemed sale when the goods were incorporated in the work. Because that turnover had already been taxed in the subcontractor's hands, it could not be subjected again to resale tax in the hands of the main contractor. The analysis emphasises that taxing the same turnover a second time would amount to impermissible multiple deemed sales and double taxation under the constitutional scheme governing works contracts. The revisional order imposing resale tax on the contractor was therefore unsustainable. en-us Thu, 04 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167889 Turnover from a works contract executed by a subcontractor was treated as a single deemed sale when the goods were incorporated in the work. Because that turnover had already been taxed in the subcontractor's hands, it could not be subjected again to resale tax in the hands of the main contractor. The analysis emphasises that taxing the same turnover a second time would amount to impermissible multiple deemed sales and double taxation under the constitutional scheme governing works contracts. The revisional order imposing resale tax on the contractor was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167889