https://www.taxtmi.com/caselaws?id=794435 Amounts already assessed in other assessment years could not be included again in the 2004-05 works-contract turnover if that would result in double taxation. The Court noted that the assessing authorities had not properly examined the assessee's plea that part of the turnover had already suffered tax in 2003-04 and another part related to 2005-06, and held that such amounts required verification and exclusion from the net turnover if already assessed elsewhere. The impugned orders were set aside and the matter was remitted for fresh assessment after re-examination of the books of account and supporting material. en-us Wed, 10 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794435 Amounts already assessed in other assessment years could not be included again in the 2004-05 works-contract turnover if that would result in double taxation. The Court noted that the assessing authorities had not properly examined the assessee's plea that part of the turnover had already suffered tax in 2003-04 and another part related to 2005-06, and held that such amounts required verification and exclusion from the net turnover if already assessed elsewhere. The impugned orders were set aside and the matter was remitted for fresh assessment after re-examination of the books of account and supporting material. Case-Laws VAT / Sales Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794435