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Case Law Details

Case Name : PCM Cement Concrete Pvt Ltd Vs Union of India (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 10444 of 2012
Date of Judgement/Order : 28/07/2023
Related Assessment Year :
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PCM Cement Concrete Pvt Ltd Vs Union of India (Patna High Court)

Patna High Court held that as the transaction is purely an inter-state sale of goods and is not a works contract nor a sale of goods exigible to tax within the State of Bihar, the illegal VAT deduction made by the R

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