https://www.taxtmi.com/caselaws?id=175768 Inter-State goods used in a works contract could not be included again in U.P. taxable turnover where central sales tax had already applied to their movement from Delhi to Uttar Pradesh. The amended works-contract provision required exclusion of the sale value of goods covered by sections 3, 4 and 5 of the Central Sales Tax Act, along with labour and specified deductions, but the authorities had taxed the full receipts without applying that formula. The inclusion of those goods in local trade tax was therefore unsustainable, and the assessments were set aside for fresh computation under the correct statutory framework. en-us Wed, 14 Jul 1999 00:00:00 +0530 Fri, 04 Dec 2015 16:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175768 Inter-State goods used in a works contract could not be included again in U.P. taxable turnover where central sales tax had already applied to their movement from Delhi to Uttar Pradesh. The amended works-contract provision required exclusion of the sale value of goods covered by sections 3, 4 and 5 of the Central Sales Tax Act, along with labour and specified deductions, but the authorities had taxed the full receipts without applying that formula. The inclusion of those goods in local trade tax was therefore unsustainable, and the assessments were set aside for fresh computation under the correct statutory framework. Case-Laws VAT and Sales Tax Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175768