https://www.taxtmi.com/caselaws?id=784355 The dominant issue was whether infrastructure development works involving laying of internal roads attracted output tax at 12% or 18%. The HC held that the assessing authority failed to properly consider material evidence, namely a certificate issued by the competent Executive Officer, which was relevant to classification and the applicable rate, rendering the levy at 18% on the road-laying component unsustainable. Consequently, the impugned assessment order was set aside only to the extent it levied tax at 18% on the road works, and the matter was remitted to the assessing authority to redo the assessment afresh after considering the said certificate; the petition was disposed of. en-us Wed, 31 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784355 The dominant issue was whether infrastructure development works involving laying of internal roads attracted output tax at 12% or 18%. The HC held that the assessing authority failed to properly consider material evidence, namely a certificate issued by the competent Executive Officer, which was relevant to classification and the applicable rate, rendering the levy at 18% on the road-laying component unsustainable. Consequently, the impugned assessment order was set aside only to the extent it levied tax at 18% on the road works, and the matter was remitted to the assessing authority to redo the assessment afresh after considering the said certificate; the petition was disposed of. Case-Laws GST Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784355