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Works contract

(Querist) 11 July 2010 This query is : Resolved 
The rate of tax on works contract when goods are in the form of goods or not in the form form of goods is a complicated subject. A number of works contract cases in VAT period is pending before the Hon. High Courts of various states and even in Supreme court. Owing to the uncertainity in the rate of tax on works contract, the assessments are pending in so many cases. Under the circumstances, please answer the latest position of works contract and if any case citation of the HOn. High Court and Supreme Court are available please note the same.
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soumitra basu (Expert) 01 August 2010
There are lot of conflicting decisions of High Court as well as Supreme Court.

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