https://www.scconline.com/blog/post/2016/09/06/payments-made-to-sub-contractor-not-to-be-included-while-calculating-the-turnover-under-section-6-b-karnataka-sales-tax-act-1957/
Payments made to sub-contractor not to be included while calculating the turnover under Section 6-B, Karnataka Sales Tax Act, 1957