https://www.taxtmi.com/caselaws?id=384905 A writ petition was held maintainable despite the statutory appeal because the reassessment and demand were based on a circular binding subordinate departmental authorities, making the alternative remedy ineffective. In the works contract dispute, taxability was found to follow the transfer of property in goods during execution, and on the admitted facts the contract, billing, payment, and tax deduction were all in the main contractor's hands. The sub-contractor's execution of the work did not shift the taxable event to it for the disputed turnover. The challenge therefore succeeded to the extent that the demand was set aside for reconsideration in light of these findings. en-us Sat, 27 Apr 2019 00:00:00 +0530 Mon, 24 Aug 2020 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384905 A writ petition was held maintainable despite the statutory appeal because the reassessment and demand were based on a circular binding subordinate departmental authorities, making the alternative remedy ineffective. In the works contract dispute, taxability was found to follow the transfer of property in goods during execution, and on the admitted facts the contract, billing, payment, and tax deduction were all in the main contractor's hands. The sub-contractor's execution of the work did not shift the taxable event to it for the disputed turnover. The challenge therefore succeeded to the extent that the demand was set aside for reconsideration in light of these findings. Case-Laws VAT and Sales Tax Sat, 27 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384905