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2000 (2) TMI 729 - SC - VAT and Sales Tax
Deduction of tax at source from the payment to works contractors - Held that:- The appeal is allowed and the judgment and order under appeal is set aside. Section 13-AA of the Orissa Sales Tax Act, as amended with effect from October 4, 1993, is struck down as being beyond the purview of the Orissa State Legislature. Such amount as has been collected from the appellant under the provisions of section 13-AA shall forthwith be refunded by the State.