https://www.taxtmi.com/caselaws?id=332258 For levy of turnover tax under Section 6-B of the Karnataka Sales Tax Act, amounts paid to sub-contractors for work they independently executed under a works contract were not includible in the main contractor's total turnover. Section 5-B and Rule 6(1)(c) limit turnover, in this context, to the consideration for transfer of property in goods involved in execution of the works contract by the taxable contractor. Including the same amount in the main contractor's turnover would treat the transfer as multiple deemed sales, contrary to Article 366(29A)(b). The SC followed the earlier Andhra Pradesh decision on identical facts and held in favour of the assessee. en-us Mon, 05 Sep 2016 00:00:00 +0530 Thu, 30 Mar 2017 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332258 For levy of turnover tax under Section 6-B of the Karnataka Sales Tax Act, amounts paid to sub-contractors for work they independently executed under a works contract were not includible in the main contractor's total turnover. Section 5-B and Rule 6(1)(c) limit turnover, in this context, to the consideration for transfer of property in goods involved in execution of the works contract by the taxable contractor. Including the same amount in the main contractor's turnover would treat the transfer as multiple deemed sales, contrary to Article 366(29A)(b). The SC followed the earlier Andhra Pradesh decision on identical facts and held in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332258