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2007 (3) TMI 352 - SC - VAT and Sales TaxWhether every dealer is liable to pay tax under the said Act for each year, on its turnover of transfer of property in goods whether as goods or in some other form, involved in the execution of works contract, at the rate specified therein? Held that: Appeal allowed. If a person deducts tax at source in terms of a statutory provision for the benefit of the dealer, the State and/or the assessing officer is not powerless to enforce such statutory duties imposed upon the person concerned. Assessment of tax has nothing to do with the recovery of the amount deducted by a contractor from the running bills of the sub-contractor, which is a separate statutory liability. We hope and trust that respondent No. 5 and/or his nominee shall complete the proceedings in terms of this order at an early date. Till such order is passed, no recovery shall be made from the appellant pursuant to or in furtherance of the assessment order already made.
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