28 April 2008
In the case of central works contract is taxable in the State where agreement is executed/contract is executed. In which section of the Central Sales Tax it is cleary mentioned that Works contract is taxble in the state where agreement is exectured?
Works Contract Tax has been defined state-wise as the revenue relates to the state. Though the agreement may be executed central-wise but the liability shall be computed state-wise based on the work been executed at the given state.
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