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Relation between WCT & VAT

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(Querist)
02 November 2007 Which is the governing ACt of Works Contract Act and what is the relation between WCT & VAT?
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CA Prasanna Krishnan V

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CA Prasanna Krishnan V (Expert)
02 November 2007 Dear Sir

There is no special act for works contract. The same is getting taxed under State VAT as well as Central's Finance Act 1994 - Service Tax (specified Works Contract Service Tax).
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