Deduction at 27.44% of GP available in addition to deduction at 30% towards labour charges under Kar

CST & VAT: Where assessee was engaged in execution of civil works contracts and it had adopted standard rate of deduction provided under rule 6(4)(n)(v) and claimed standard deduction of 30 per cent on its contract receipt towards labour and like charges, in view of clear, express and unambiguous provisions of rule 6 of Karnataka Sales Tax Rules, 1957 and in particular Explanation II thereto, Assessing Authority was correct in allowing deduction of 27.44 per cent of gross profit on labour charge