https://www.taxtmi.com/caselaws?id=346618 Where tax liability depends on whether goods were brought from outside the State for use in a works contract, the adjudicating authority must examine the evidence and record a clear finding before allowing the deduction. The text also notes that thermo plastic road marking material could not be classified on a vague or contradictory basis; a definite finding was required on whether it was paint or a distinct road-marking commodity before levy could be sustained. The matter was therefore sent back for fresh consideration on the factual and classification issues. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346618 Where tax liability depends on whether goods were brought from outside the State for use in a works contract, the adjudicating authority must examine the evidence and record a clear finding before allowing the deduction. The text also notes that thermo plastic road marking material could not be classified on a vague or contradictory basis; a definite finding was required on whether it was paint or a distinct road-marking commodity before levy could be sustained. The matter was therefore sent back for fresh consideration on the factual and classification issues. Case-Laws VAT and Sales Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346618