High Court Affirms Tribunal's View: "Value of Contract" Includes All Received Amounts, Taxes, and Labor Charges for VAT Deduction.

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....Valuation - difference in labour charges - in excess of eligibility or not - standard rate of deduction in respect of labour and like charges - The meaning assigned to the phrase “value of the contract” by the Tribunal that it includes all the amount received whether as taxes or labour cannot be faulted with - HC....