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form) involved in the execution of a works contract;
(c) a tax on the delivery of goods on hire-purchase ... form) involved in the
execution of a works contract also. The tax leviable by virtue of
Sub-clause
Supreme Court of India
amended in 1948, they levied
sales-tax on works contracts. As a result of the merger of
the two states ... Kerala Sales-tax Appellate Tribunal and the Inspecting
Assistant Commissioner of Agricultural Income-tax and Sales-
tax, Ernakulam have come
Supreme Court of India
applicable to 'works contracts' represented by
'building contracts' in the context of the expanded concept of 'tax
on the sale ... works contract relating
to civil works, the contractors have been given an option to choose
exemption from tax on payment
Rajasthan High Court
which a value added tax was introduced at every point of sale, and
therefore, an additional tax under section ... section 5F was
also introduced) providing for a value added tax at every successive
point of sale. This amending
Andhra High Court
this contract. Any further increase in Central
or State Sales Tax or other taxes on completed items of work ... this
contract. Any further increase in Central or State Sales Tax or other tax
on completed items of work
Bombay High Court
this contract. Any further increase in Central
or State Sales Tax or other taxes on completed items of work ... this
contract. Any further increase in Central or State Sales Tax or other tax
on completed items of work
Bombay High Court
case of
a works contract, the turnover of such contract shall be subjected
to tax:
Provided that such deductions ... reads as under:
(2)--In case of a works contract, tax shall be computed on the
turnover of the contractor
Rajasthan High Court
Appellate Assistant Commissioner of Agricultural Income-tax and Sales
Tax Ernakulam, in appeals filed against the orders Exts ... Commr of Agricultural Income Tax and
Sales Tax, Trivandrum, 1964 Ker LJ 738, a Division Bench of this Court
took
Kerala High Court
respective State Legislature to levy and
determine tax on works contract without a law made under article ... goods involved, it is different in a labour contract or
contract of service in comparison to ordinary sale, it would
Karnataka High Court
total of what he had
got under works contract, on which, after deducting 30 per cent. sales
tax has been ... such as to bring within the purview of
"works contract" contracts. In which goods or materials may not be
supplied
Kerala High Court
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