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    <title>2013 (11) TMI 1659 - TRIPURA HIGH COURT</title>
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    <description>In a works contract, VAT is leviable only on the taxable turnover attributable to the transfer of property in goods during execution of the contract, not on the gross amount of bills. A communication directing deduction of VAT on the gross bills was therefore unsustainable and was quashed. The assessing authority was directed to make a fresh assessment in accordance with law on the value of goods transferred in execution of the contract.</description>
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      <description>In a works contract, VAT is leviable only on the taxable turnover attributable to the transfer of property in goods during execution of the contract, not on the gross amount of bills. A communication directing deduction of VAT on the gross bills was therefore unsustainable and was quashed. The assessing authority was directed to make a fresh assessment in accordance with law on the value of goods transferred in execution of the contract.</description>
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