https://www.taxtmi.com/caselaws?id=334880 In works contract assessments under the U.P. Trade Tax Act, taxability and any exclusion for goods allegedly covered by the Central Sales Tax Act must rest on concrete findings of actual transfer and use in execution of the contract. The Tribunal's approach was unsustainable because it accepted that the factual issue could not be resolved by conjecture, yet still fixed a 75:25 apportionment and denied relief without recording specific findings on the goods' actual use and transfer. The matter was therefore remitted for fresh determination on those factual issues in accordance with law. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 23 Nov 2016 12:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334880 In works contract assessments under the U.P. Trade Tax Act, taxability and any exclusion for goods allegedly covered by the Central Sales Tax Act must rest on concrete findings of actual transfer and use in execution of the contract. The Tribunal's approach was unsustainable because it accepted that the factual issue could not be resolved by conjecture, yet still fixed a 75:25 apportionment and denied relief without recording specific findings on the goods' actual use and transfer. The matter was therefore remitted for fresh determination on those factual issues in accordance with law. Case-Laws VAT and Sales Tax Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334880