2006 (1) TMI 569

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....able to tax under section 3-F of the Act. Dealer had not maintained any books of account. During the year under consideration, dealer had received total payment to the extent of Rs. 6,53,419 against the work executed. In the absence of any books of account, assessing authority after allowing the benefit of 30 per cent labour charges, estimated the value of the goods used in the execution of works contract at Rs. 4,57,393.65. Dealer had furnished the details of the tax-paid goods to the extent of Rs. 1,01,018. Benefit of such amount has been allowed and thereafter the balance amount of Rs. 3,56,375.65 had been taxed in respect of which no evidence had been adduced that the goods had been subjected to tax. First appeal filed by the dealer was....

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....or section 3-AAA or section 3-D but subject to the provisions of sections 14 and 15 of the Central Sales Tax Act, 1956, every dealer shall, for each assessment year, pay a tax on the net turnover of- (a) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; or (b) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, at such rate not exceeding fifteen per cent as the State Government may, by notification, declare and different rates may be declared for different goods or different classes of dealers. (2) For the purposes of determining the net turnover referred to in su....

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....) all amounts paid to the sub-contractors as the consideration for execution of the works contract, whether wholly or in part: Provided that no deduction under this sub-clause shall be allowed unless the dealer claiming deduction produces proof that the sub-contractor is a registered dealer liable to tax under this Act and that such amount is included in the return of turnover filed by such sub-contractor under the provisions of this Act; (viii) the amount representing the charges for planning, designing and architect fees;   (ix) the amount representing the charges for obtaining on hire or otherwise machinery and tools used for execution of the works contract; (x) the amount representing the cost of consumables used in the....