This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Doctrine of Partial Merger again upheld by Hon’ble Haryana Tax Tribunal
Case Law Details
- Case Name
- M/s Gawar Construction Ltd Vs State of Haryana
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Appellate Authority
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Puneet Agrawal (Partner, ALA Legal) &
Gaurav Gupta ( Associate, ALA Legal)
In a much needed relief to assessees engaged in construction business, the Hon’ble Haryana Tax Tribunal has held that cost of consumables such as fuels used in hot mix plant for the purpose of execution of works contract, is liable to be deducted from the taxable turnover. The said view emerged based on the Supreme Court Judgment in the case of Gannon Dunkerely and Rule 25(2) read with Rule 25(3) of the Haryana Value Added Tax Rules.
Further, the Hon’ble Tribunal has held that once issue regardi...
Author Info
