https://www.taxtmi.com/caselaws?id=192268 Processing and supplying photographs, photo prints and photo negatives was taxable as a works contract under the Karnataka Value Added Tax Act, 2003, and the levy of output tax could not be resisted because the Supreme Court had already settled the taxability issue. However, the assessment could not stand without proper computation of net liability. The High Court held that input tax credit and other admissible deductions, including labour charges and lawful claims supported by evidence, had to be examined by the Assessing Authority. The impugned orders were remanded for fresh speaking assessment orders in accordance with law. en-us Tue, 31 May 2016 00:00:00 +0530 Tue, 23 May 2017 07:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192268 Processing and supplying photographs, photo prints and photo negatives was taxable as a works contract under the Karnataka Value Added Tax Act, 2003, and the levy of output tax could not be resisted because the Supreme Court had already settled the taxability issue. However, the assessment could not stand without proper computation of net liability. The High Court held that input tax credit and other admissible deductions, including labour charges and lawful claims supported by evidence, had to be examined by the Assessing Authority. The impugned orders were remanded for fresh speaking assessment orders in accordance with law. Case-Laws VAT and Sales Tax Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192268