Court Rules Box Conversion Not a Works Contract u/s 2(jj) of OST Act; Tax Estimation Lacks Proper Basis. https://www.taxtmi.com/highlights?id=57778 Levy of Sales Tax - works contract or not - conversion of corrugated box - addition made only on estimation without having any rational nexus with materials on record - The agreement between the Petitioner and M/s. IDL does not answer the characteristics of a works contract as defined in Section 2 (jj) of the OST act. - HC en-us Fri, 30 Apr 2021 08:29:12 +0530 Fri, 30 Apr 2021 08:29:12 +0530 TaxTMI RSS Generator Court Rules Box Conversion Not a Works Contract u/s 2(jj) of OST Act; Tax Estimation Lacks Proper Basis. https://www.taxtmi.com/highlights?id=57778 Levy of Sales Tax - works contract or not - conversion of corrugated box - addition made only on estimation without having any rational nexus with materials on record - The agreement between the Petitioner and M/s. IDL does not answer the characteristics of a works contract as defined in Section 2 (jj) of the OST act. - HC Highlights VAT and Sales Tax Fri, 30 Apr 2021 08:29:12 +0530 https://www.taxtmi.com/highlights?id=57778