https://www.taxtmi.com/caselaws?id=358776 Separate accounts for materials and labour in mosaic flooring works contracts supported deduction and exemption under the works contract provision, because the materials used, other than sand, were tax suffered goods used in the same form. The Tribunal's treatment of only the sand turnover as taxable was upheld on the basis of the relevant notification. Penalty for suppression was not sustainable where the turnover was recorded in the books and the assessment rested on those records, so no concealment was established. en-us Fri, 06 Apr 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358776 Separate accounts for materials and labour in mosaic flooring works contracts supported deduction and exemption under the works contract provision, because the materials used, other than sand, were tax suffered goods used in the same form. The Tribunal's treatment of only the sand turnover as taxable was upheld on the basis of the relevant notification. Penalty for suppression was not sustainable where the turnover was recorded in the books and the assessment rested on those records, so no concealment was established. Case-Laws VAT and Sales Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358776