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 [2008] 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”.
"Loved reading this piece by VASANTH D JAGANATH?
Join LAWyersClubIndia's network for daily News Updates, Judgment Summaries, Articles, Forum Threads, Online Law Courses, and MUCH MORE!!"
Trouble Logging in? Try following the given steps -
1. Visit your inbox to find a confirmation mail from LAWyersClubIndia.
2. Click on the confirmation link and confirm your signup