https://www.taxtmi.com/caselaws?id=1496 In a works contract, tax can apply only to the value of goods transferred in execution of the contract, so deductions are not confined to labour charges and extend to all charges and amounts outside the taxable value of goods; the assessee succeeded on this point. A reassessment made after remand was also held time-barred because it was completed beyond the statutory two-year period counted from communication of the remand order, and a later reminder did not extend limitation; the assessee succeeded on limitation as well. en-us Wed, 09 May 2007 00:00:00 +0530 Thu, 29 Sep 2016 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1496 In a works contract, tax can apply only to the value of goods transferred in execution of the contract, so deductions are not confined to labour charges and extend to all charges and amounts outside the taxable value of goods; the assessee succeeded on this point. A reassessment made after remand was also held time-barred because it was completed beyond the statutory two-year period counted from communication of the remand order, and a later reminder did not extend limitation; the assessee succeeded on limitation as well. Case-Laws VAT and Sales Tax Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1496