https://www.taxtmi.com/highlights?id=47696 Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case that it had imported the disputed goods for execution of the civil works contract and clearly fell under Rule 9(1) (b) of the UP VAT Rules - Composition allowed en-us Thu, 04 Jul 2019 09:23:39 +0530 Thu, 04 Jul 2019 09:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47696 Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case that it had imported the disputed goods for execution of the civil works contract and clearly fell under Rule 9(1) (b) of the UP VAT Rules - Composition allowed Highlights VAT and Sales Tax Thu, 04 Jul 2019 09:23:39 +0530 https://www.taxtmi.com/highlights?id=47696