https://www.taxtmi.com/highlights?id=61455 Levy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle - levy of VAT on paints by treating the nature of works as works contract - transfer of property in paints during the restoration and reconditioning work or not - the petitioner has been able to repel the opinion expressed in the impugned orders, thereby holding the use and/or application of paint in a vehicle workshop as a “sale” of paint and thus, taxable under the Assam Value Added Tax Act, 2003 - HC en-us Sat, 15 Jan 2022 10:31:47 +0530 Sat, 15 Jan 2022 10:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61455 Levy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle - levy of VAT on paints by treating the nature of works as works contract - transfer of property in paints during the restoration and reconditioning work or not - the petitioner has been able to repel the opinion expressed in the impugned orders, thereby holding the use and/or application of paint in a vehicle workshop as a “sale” of paint and thus, taxable under the Assam Value Added Tax Act, 2003 - HC Highlights VAT and Sales Tax Sat, 15 Jan 2022 10:31:47 +0530 https://www.taxtmi.com/highlights?id=61455