Purchase Tax and Penalty Upheld on Unregistered Dealer Purchases Used in Works Contracts
Purchase Tax and Penalty Upheld on Unregistered Dealer Purchases Used in Works Contracts Issue Whether purchase tax under Section 7-A of the TNGST Act and Section 12 of the TNVAT Act is leviable on materials (sand, gravel, jelly) purchased from unregistered dealers and used in the execution of works contracts. Whether Section 3-B of the… Read More »