https://www.taxtmi.com/caselaws?id=358776 The High Court upheld the Tribunal's decision in a tax case involving the determination of taxable turnover for works contracts. The court dismissed the Tax Case Revision Petitions, affirming that the deductions and exemptions claimed were valid. It was held that only sand used in the works contracts was taxable, while other materials were exempt under the TNGST Act. The decision emphasized the proper analysis of facts and evidence by the lower authorities, with no costs awarded to either party. 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 The High Court upheld the Tribunal's decision in a tax case involving the determination of taxable turnover for works contracts. The court dismissed the Tax Case Revision Petitions, affirming that the deductions and exemptions claimed were valid. It was held that only sand used in the works contracts was taxable, while other materials were exempt under the TNGST Act. The decision emphasized the proper analysis of facts and evidence by the lower authorities, with no costs awarded to either party. Case-Laws VAT and Sales Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358776