https://www.taxtmi.com/caselaws?id=394822 The writ petition concerned whether tax liability on a works contract fell under the VAT regime or the GST regime, depending on when the taxable event occurred and the effect of the relevant GST circular on payment and tax deduction at source. The High Court did not decide the substantive rate of tax payable; instead, it required the tax authority to examine the contract, execution, payment records and supporting documents and then determine the applicable regime and rate in the first instance. The matter was remitted to the Commissioner of Taxes, Assam for fresh determination, with liberty to the petitioner to pursue further remedy if aggrieved. en-us Thu, 12 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394822 The writ petition concerned whether tax liability on a works contract fell under the VAT regime or the GST regime, depending on when the taxable event occurred and the effect of the relevant GST circular on payment and tax deduction at source. The High Court did not decide the substantive rate of tax payable; instead, it required the tax authority to examine the contract, execution, payment records and supporting documents and then determine the applicable regime and rate in the first instance. The matter was remitted to the Commissioner of Taxes, Assam for fresh determination, with liberty to the petitioner to pursue further remedy if aggrieved. Case-Laws GST Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394822