https://www.taxtmi.com/caselaws?id=436138 In works contract cases under the Uttar Pradesh VAT framework, turnover is computed under section 4(3) read with Rule 8, while Rule 9 governs deductions and does not displace the statutory tax-computation formula. The embedded tax component in the gross amount is not to be taxed again, so the provisions must be read harmoniously. Goods brought from outside the State and used in executing the works contract fall within Rule 9(1)(e), and the corresponding value is deductible from the gross amount received or receivable. The matter therefore required recomputation of tax on that basis. en-us Tue, 04 Apr 2023 00:00:00 +0530 Thu, 06 Apr 2023 08:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436138 In works contract cases under the Uttar Pradesh VAT framework, turnover is computed under section 4(3) read with Rule 8, while Rule 9 governs deductions and does not displace the statutory tax-computation formula. The embedded tax component in the gross amount is not to be taxed again, so the provisions must be read harmoniously. Goods brought from outside the State and used in executing the works contract fall within Rule 9(1)(e), and the corresponding value is deductible from the gross amount received or receivable. The matter therefore required recomputation of tax on that basis. Case-Laws VAT and Sales Tax Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436138