2022 (11) TMI 1270

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....N RESPONDENT: ADVS. SRI.K.P.ABDUL AZEES SRI.K.G.SOMANATH; SRI.G.HARIKUMAR (GOPINATHAN NAIR) SHRI.AKHIL SURESH; SMT.T.ARCHANA ORDER S.V. Bhatti, J. Heard Mr V K Shamsudheen, learned Senior Government Pleader, and Mr Abdul Azees, learned Counsel for the respondent. 2. Revenue/respondent in TA (VAT) No.369/2017 is the Revision Petitioner. The revision arises from the order dated 16.12.....

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.... only to a works contractor. In the present case, we have found that the work carried out by the appellant is not a case of works contract. Hence the assessing authority is justified in holding that the appellant is not entitled to the benefit of payment of tax at the compounded rate of tax under Section 8(a) of the Act. The assessing authority is justified in resorting to an assessment under Sect....

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....nterest on the tax demanded only from the date of completion of the assessment under Section 25 of the Act. Further, we do not understand under what provision the assessing authority has included the labour charges amounting to 12,91,945/- to the total contract receipt. Labour charges cannot be subjected to tax under the Act. We, therefore, direct the assessing authority to exclude labour charges ....

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....ract, directing exclusion of Rs.12,91,945/- is illegal. Therefore, he prays for setting aside the judgment under revision. 4. Mr Abdul Azees contends that the direction issued by the Tribunal has to be appreciated and understood in the sense that to the extent of actual spending by the dealer towards labour charges, which, according to him, are not labour charges involved in the primary activit....