Court : Karnataka High Court
Brief : Maint contractor liable for resale tax under section 6-B of the KST Act, 1957
Citation : L&T Vs Addl. Dy. Commr. Of Comml. Taxes, & Others  16 VST 616 [Kar]
definition of sale is vide enough to include the sale from main contractor to the contractee, In calculating the turnover the amount paid by the main contractor to the contractee has to be taken into consideration as representing the turnover in the hands of the main contractor and main contractor is liable RST. Money paid by the main contractor to the sub-contractor falls within in the definition of “sale”.
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