Supreme Court of India
State of Jharkhand and Ors. v. Voltas Ltd., East Singhbhum
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1 Supreme Court bench has cited this judgment.
From the headnote
Sales Tax-Bihar Sales Tax Act-Section 21-Bihar Sales Tax Rules- .... ,. Rule 13A-Taxable turnover in case of works contract-Permissible c deductions-Held: It is not merely the labour charges which are deductible from the value of the works contract, but all other charges/amounts also, except the value of the goods sold in execution of the works contract-This is because only the value of the goods sold can be taxed as sales tax. "' Bihar Finance Act-s.24, proviso-Sales tax assessment proceedings in respect of works contract-Re-assessment pursuant to remand was to be done within two years-But
Where later benches applied it
Of those, 1 referred to
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