2000 (6) TMI 792

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..... ners are said to be contractors doing various works entrusted by the Roads and Buildings Department. They questioned the memo issued by Engineer-in-Chief dated February 24, 2000 requiring the executive engineers to effect recovery of sales tax at 4 per cent from the work bills with effect from January 1, 2000. The short recovery of sales tax was directed to be regularised while passing the other b .....

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..... evidently been ignored by the first respondent while issuing the impugned memo. The percentage of tax deduction at source is specified in rule 17-I(1) of the Andhra Pradesh General Sales Tax Rules, 1957. Unless and until the said rule is amended, it is clarified that, the deduction of tax at source shall be done at the rates specified therein, depending upon the nature of the contract. The above c .....

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