https://www.taxtmi.com/caselaws?id=371943 Construction undertaken for allottees under the contractual allotment terms was treated as a works contract within the U.P. Trade Tax Act, 1948, because the agreements showed the assessee was carrying out construction on behalf of the allottees and that finding was neither perverse nor legally erroneous. The High Court therefore affirmed the classification as works contract. The separate questions relating to purchases from outside the State and the addition of 20% towards construction materials were not examined in sufficient detail by the tribunal and were remitted for fresh consideration. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371943 Construction undertaken for allottees under the contractual allotment terms was treated as a works contract within the U.P. Trade Tax Act, 1948, because the agreements showed the assessee was carrying out construction on behalf of the allottees and that finding was neither perverse nor legally erroneous. The High Court therefore affirmed the classification as works contract. The separate questions relating to purchases from outside the State and the addition of 20% towards construction materials were not examined in sufficient detail by the tribunal and were remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371943