https://www.taxtmi.com/caselaws?id=374573 Once the books of account were accepted, the assessing authority could not make a separate estimated disallowance of labour expenditure recorded in those books without first rejecting the books as a whole; the labour-expense disallowance was therefore unsustainable. On classification, the taxpayer failed to show that the tower components and galvanized components assessed to higher tax fell within the declared goods entry needed for concessional treatment under the Central sales tax framework; the concurrent classification findings were left undisturbed. The result was partial relief on the labour-expense issue, but no relief on the tax classification issue. en-us Tue, 29 Jan 2019 00:00:00 +0530 Fri, 17 May 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374573 Once the books of account were accepted, the assessing authority could not make a separate estimated disallowance of labour expenditure recorded in those books without first rejecting the books as a whole; the labour-expense disallowance was therefore unsustainable. On classification, the taxpayer failed to show that the tower components and galvanized components assessed to higher tax fell within the declared goods entry needed for concessional treatment under the Central sales tax framework; the concurrent classification findings were left undisturbed. The result was partial relief on the labour-expense issue, but no relief on the tax classification issue. Case-Laws VAT and Sales Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374573