https://www.taxtmi.com/caselaws?id=271081 Pure labour contracts are not liable to sales tax under the Delhi Sales Tax on Works Contract Act, 1999 because the Act taxes only the value of property in goods transferred in execution of a works contract; its scheme and Rules exclude labour, service and similar charges from taxable turnover. The composition provision applies only to composite works contracts where a sale element exists, and not to contracts consisting solely of labour. On the turnover issue, the matter was remitted for fresh factual examination because the relevant contracts were not produced and the record did not clearly separate pure labour receipts from composite contract receipts. en-us Thu, 14 Jan 2016 00:00:00 +0530 Wed, 27 Jan 2016 06:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271081 Pure labour contracts are not liable to sales tax under the Delhi Sales Tax on Works Contract Act, 1999 because the Act taxes only the value of property in goods transferred in execution of a works contract; its scheme and Rules exclude labour, service and similar charges from taxable turnover. The composition provision applies only to composite works contracts where a sale element exists, and not to contracts consisting solely of labour. On the turnover issue, the matter was remitted for fresh factual examination because the relevant contracts were not produced and the record did not clearly separate pure labour receipts from composite contract receipts. Case-Laws VAT and Sales Tax Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271081