https://www.taxtmi.com/caselaws?id=366891 Reassessment could not be sustained where the revision notice issued after four years disclosed no material to show transfer of insulation material in execution of the works contract. The assessing officer rejected the dealer's objection mechanically and proceeded on surmises without supporting evidence, while the contract was for construction of a petrol bunk as a composite civil works contract. Artificial splitting of the contract to deny treatment as a civil works contract was impermissible, and the civil works classification under section 7C was upheld in favour of the assessee. en-us Mon, 03 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366891 Reassessment could not be sustained where the revision notice issued after four years disclosed no material to show transfer of insulation material in execution of the works contract. The assessing officer rejected the dealer's objection mechanically and proceeded on surmises without supporting evidence, while the contract was for construction of a petrol bunk as a composite civil works contract. Artificial splitting of the contract to deny treatment as a civil works contract was impermissible, and the civil works classification under section 7C was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366891