Doctrine of Partial Merger again upheld by Hon’ble Haryana Tax Tribunal

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 Haryan

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