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SAUMITRA DAYAL SINGH
J. M. Housing Ltd. – Appellant
Versus
Commissioner Commercial Tax – Respondent
JUDGMENT :
Saumitra Dayal Singh, J.
Hon'ble Saumitra Dayal Singh, J.-Heard Shri Rakesh Ranjan Agarwal, Senior Advocate, assisted by Shri Suyash Agarwal and Shri Nitin Kesharwani, learned counsel for assessee and Shri A.C. Tripathi, learned standing counsel for the revenue.
2. Present revision has been filed by the assessee under Section 58 of the UTTAR PRADESH VALUE ADDED TAX ACT 2008 (hereinafter referred to as the 'Act') against the order of the Commercial Tax Tribunal, Bench II, NOIDA, dated 29.6.2019 passed in Second Appeal No. 52 of 2019 for the A.Y. 2010-11 (U.P.). By that order, the Tribunal has partly allowed the assessee's appeal and granted partial reduction in the value 1of goods incorporated in 'works contract' executed by the assessee and thus reduced the tax assessed on 'works contract'. However, on the main issue, whether the constructions raised by the assessee were by way of execution of 'works contract', the finding has been returned in the affirmative i.e. against the assessee.
3. Similar position prevails in other revisions connected to the present revision. Some of those revisions have been filed by other assessees. However, learned Senior Counsel for the assesse
The absence of a provision for deduction of the value of land from the total turnover did not render the machinery provision unworkable under the Kerala Value Added Tax Act and Rules.
The court affirmed that a Build, Operate, Transfer (BOT) contract constitutes a works contract under tax laws, making the contractor liable for commercial and entry taxes.
The court established that the turnover of sub-contractors does not add to the main contractor's turnover, affirming the single deemed sale principle and preventing double taxation under the Andhra P....
BOT contracts qualify as works contracts under tax law, with deferred toll payments constituting a sale, thus validating tax assessments during construction prior to toll collection.
Assessment orders issued beyond the three-year limit under Section 24(5) of the PVAT Act, 2007 are invalid; powder coating activities constitute a works contract subject to taxation.
The beneficial provision of zero rated sales is mandatorily required to be a sale 'simpliciter' falling within the five categories enumerated in the definition of 'sale' as defined under Section 2(39....
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