https://www.taxtmi.com/caselaws?id=167931 Under the composition levy for works contracts, the taxable base includes the total consideration of the composite works contract, including the embedded labour component. However, consideration received under a separate pure labour contract, where no sale element is involved, is not taxable under the Act. Where a return contains mixed turnover from works contracts and pure labour contracts, the assessing authority must verify the contracts and accounts and segregate the two components before levy. The revisional order and original assessment could not stand without such segregation, and the matter required fresh assessment after giving the assessee an opportunity to produce the relevant records. en-us Fri, 04 Nov 2011 00:00:00 +0530 Fri, 24 Mar 2017 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167931 Under the composition levy for works contracts, the taxable base includes the total consideration of the composite works contract, including the embedded labour component. However, consideration received under a separate pure labour contract, where no sale element is involved, is not taxable under the Act. Where a return contains mixed turnover from works contracts and pure labour contracts, the assessing authority must verify the contracts and accounts and segregate the two components before levy. The revisional order and original assessment could not stand without such segregation, and the matter required fresh assessment after giving the assessee an opportunity to produce the relevant records. Case-Laws VAT and Sales Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167931