work under Jalanidhi Project (KRWSA) and OFD Works through Beneficiary Farmers' Associations or Karshaka Samithy where the total amount in respect of individual contract ... above, the compounded tax payable by any works contractor under this clause in respect of works contracts awarded by Government of Kerala, Kerala Water
exceed fifteen lakh rupees; or (b) who is a dealer executing works contracts; or (c) who is a hotelier, restaurateur, caterer ... composition, an amount at such rate not exceeding five per cent on his total turnover or on the total consideration for the works contracts
business of buying, selling, supplying or distributing goods, executing works contract, transferring the right to use any goods or supplying ... business of buying, selling, supplying or distributing goods executing works contract, transferring right to use any goods or supplying
interstate purchases of goods if they want to come under composition scheme. By putting such restrictions they will have to make local purchases thereby ... system of payment by instalments, or carries on or executes any works contract involving supply or use of material directly or otherwise, whether
goods but a contract of work and labour
no sale of goods takes place. A works contract is a
composite transaction which ... Barlow (L. R. 12 Q. B. 436). The
composite transaction of a works, contract can be split up
and the sale of goods
some other from) involved in the execution of a works contract; (g) any person who delivers goods on hire purchase or any system ... contract" means a contract for execution of works and includes such works contract as the State Government may, by notification
from the State; Explanation IV. - Where the work under a works contract is spread over in many States including the State of Rajasthan ... shall not form part of turnover; (45) "works contract" means a contract for works and labour or services involving transfer of property
liability of
the respondent has been reduced with respect to the works
contract between them,within the meaning of clause ... under the
composition order is that instead of ascertaining the value
of the goods transferred in the execution of the work
contract.Counsel
substitution it read as below: '(b) any dealer executing any works contract for the Government or local authority ... contractor from such main contractor towards the execution of works contract, whether wholly or partly, subject to the production of evidence to prove that
goods, tax on transfer of property involved in execution of works contracts, tax on transfer of right to use goods and tax on entry ... process of trade or manufacturing or for execution of works contract in Delhi;] [[Substituted by DVAT (Second Amendment