https://www.taxtmi.com/caselaws?id=343436 The Court directed the Tribunal to reexamine the matter in light of Rule-9 regarding the deduction of labour charges in a works contract. The Court upheld the Tribunal's decision on the segregation of labour charges in a composite contract for Dam construction, ruling that 30% should be appropriated towards labour charges after excluding earthwork. Additionally, the Court modified the Tribunal's order on the inclusion of purchase amounts in turnover, emphasizing that increases without basis could not be sustained. The revision was disposed of with detailed analysis and clarification on Rule-9 interpretation and labour charge segregation. en-us Thu, 18 May 2017 00:00:00 +0530 Thu, 25 May 2017 10:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343436 The Court directed the Tribunal to reexamine the matter in light of Rule-9 regarding the deduction of labour charges in a works contract. The Court upheld the Tribunal's decision on the segregation of labour charges in a composite contract for Dam construction, ruling that 30% should be appropriated towards labour charges after excluding earthwork. Additionally, the Court modified the Tribunal's order on the inclusion of purchase amounts in turnover, emphasizing that increases without basis could not be sustained. The revision was disposed of with detailed analysis and clarification on Rule-9 interpretation and labour charge segregation. Case-Laws VAT and Sales Tax Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343436