Section 18(3) in West Bengal Value Added Tax Act, 2003
(3)Where in respect of contractual transfer price referred to in clause (10) of section 2, the works contractor does not maintain proper accounts, or the accounts maintained by him are not found by the assessing authority to be worthy of credence, and the amount actually incurred towards charges for labour and other services, or profit relating to supply of labour and services, or the taxable contractual transfer price for applying proper rate of tax, are not ascertainable, such charges for labour and services, or such profit, or such taxable contractual transfer price shall, for the purpose of deduction is, notwithstanding anything contained elsewhere in this section, be determined on the basis of such percentage of the value of the works contract as may be prescribed and the different percentage is may be prescribed for different types of works contract.
