https://www.taxtmi.com/caselaws?id=441136 Under the Maharashtra Value Added Tax composition scheme for works contracts, Condition No. 3 was held to bar set-off of tax paid on all purchases made for the construction activity. The clause was read according to its plain language, which disallowed set-off without creating any exception for purchases used for administration or for goods not ultimately transferred in the works contract. The court reasoned that implying such a carve-out would add words not found in the notification and would dilute the object of a simplified composition mechanism. The assessee was therefore not entitled to claim set-off on any such purchases. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441136 Under the Maharashtra Value Added Tax composition scheme for works contracts, Condition No. 3 was held to bar set-off of tax paid on all purchases made for the construction activity. The clause was read according to its plain language, which disallowed set-off without creating any exception for purchases used for administration or for goods not ultimately transferred in the works contract. The court reasoned that implying such a carve-out would add words not found in the notification and would dilute the object of a simplified composition mechanism. The assessee was therefore not entitled to claim set-off on any such purchases. Case-Laws VAT / Sales Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441136