https://www.taxtmi.com/caselaws?id=432591 Works contract turnover was not taxable where hill-side cutting and earth work formed a substantial part of the consideration and had to be excluded from taxable turnover. After deducting labour charges, the remaining turnover was only Rs. 1,11,930/-, which stayed below the statutory threshold for liability under the Uttarakhand Value Added Tax Act, 2005. On those facts, the tax levy on that turnover could not be sustained because the aggregate taxable turnover did not cross the prescribed limit, and no separate income from other sources was found for the relevant assessment year. en-us Fri, 22 Jul 2022 00:00:00 +0530 Wed, 24 May 2023 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432591 Works contract turnover was not taxable where hill-side cutting and earth work formed a substantial part of the consideration and had to be excluded from taxable turnover. After deducting labour charges, the remaining turnover was only Rs. 1,11,930/-, which stayed below the statutory threshold for liability under the Uttarakhand Value Added Tax Act, 2005. On those facts, the tax levy on that turnover could not be sustained because the aggregate taxable turnover did not cross the prescribed limit, and no separate income from other sources was found for the relevant assessment year. Case-Laws VAT and Sales Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432591