Supreme Court: Turnover of Sub-Contractor to be ducted from Main Contractor's VAT Turnover for Avoidance of Double Taxation
Last updated: 12 November 2025
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of Authority for Clarification and Advance Rulings, Gandhinagar, Karnataka &Anr. v. M/s Skyline Construction and Housing Pvt. Ltd. [Civil Appeal No. 8318 of 2011, order dated October 09, 2025] held that principal contractors, under Section 15 of the Karnataka VAT Act, 2003 for the period prior to March 1, 2006, are entitled to deduct amounts paid to registered sub-contractors from their total consideration for works contracts, when computing tax liability under the composition scheme, provided such sub-contractors have accounted for and paid tax on those amounts.
Citation :
Civil Appeal No. 8318 of 2011, order dated October 09, 2025
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 39
downloaded 99 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
