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[Cites 0, Cited by 0] [Section 10(2)] [Section 10] [Entire Act]

State of Kerala - Subsection

Section 10(2)(b) in Kerala Value Added Tax Rules, 2005

(b)Where the actual turnover in relation to a works contract, in which the transfer of goods takes place not in the form of goods but in some other form, is not ascertainable from the books of accounts of the dealer or where the dealer has not maintained any accounts, the total turnover in respect of such works contract shall be computed after deducting labour and other charges as given in the Table below from the total amount of contract.