https://www.taxtmi.com/caselaws?id=343436 In a composite works contract under the Uttar Pradesh VAT Rules, deduction for labour and service components depends on the contract terms and supporting material on record; where the contract does not show a separate and exclusive labour segment, the assessee cannot claim full exclusion of the quantified labour amount, and Rule 9(3) may justify limiting the deduction. The text also states that turnover additions for purchases of sand, ballast stone, morang and similar items cannot be sustained without evidentiary support. The revision was therefore only partly successful: the labour-deduction claim was substantially rejected, while unsupported turnover additions were set aside. 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 In a composite works contract under the Uttar Pradesh VAT Rules, deduction for labour and service components depends on the contract terms and supporting material on record; where the contract does not show a separate and exclusive labour segment, the assessee cannot claim full exclusion of the quantified labour amount, and Rule 9(3) may justify limiting the deduction. The text also states that turnover additions for purchases of sand, ballast stone, morang and similar items cannot be sustained without evidentiary support. The revision was therefore only partly successful: the labour-deduction claim was substantially rejected, while unsupported turnover additions were set aside. Case-Laws VAT and Sales Tax Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343436