https://www.taxtmi.com/caselaws?id=395806 A works contract is divisible, after the Forty-sixth Amendment, into goods and labour/services, so tax can be levied only on the value of goods involved in execution; the contractor was therefore entitled to reimbursement of sales tax charged on the taxable turnover of the works contract under the express contractual clause. Clauses requiring bid prices to include duties, taxes and levies, and treating quoted rates as inclusive of taxes on materials, did not defeat that promise because they applied to taxes on materials procured for performance, not to reimbursement of sales tax paid on completed items of work after proof of assessment and payment. The SC accordingly rejected the appeal and upheld reimbursement. en-us Fri, 05 Jun 2020 00:00:00 +0530 Mon, 07 Sep 2020 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395806 A works contract is divisible, after the Forty-sixth Amendment, into goods and labour/services, so tax can be levied only on the value of goods involved in execution; the contractor was therefore entitled to reimbursement of sales tax charged on the taxable turnover of the works contract under the express contractual clause. Clauses requiring bid prices to include duties, taxes and levies, and treating quoted rates as inclusive of taxes on materials, did not defeat that promise because they applied to taxes on materials procured for performance, not to reimbursement of sales tax paid on completed items of work after proof of assessment and payment. The SC accordingly rejected the appeal and upheld reimbursement. Case-Laws VAT and Sales Tax Fri, 05 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395806