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West bengal purchase tax applicability

(Querist) 21 January 2016 This query is : Open 
Dear Sir,
We have engaged the contractor who is a non resident to west Bengal state vat tax act.
The contractor mainly does civil, plumbing, interior, electrical supply, laying & installation works at the property owned by us towards renovation.

In this regard we are deducting
works contract tax as per the applicable section of the WB vat act.

In this scenario,whether the purchase tax will be applicable , if so this will be liable in the hands of the contractor or to the person(company) who is owning the asset .


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