1995 (4) TMI 277 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the original petition filed by a company engaged in works contracts, directing the second respondent to permit the petitioner to withdraw certain amounts collected, as the statutory provisions for tax deduction were declared invalid by the court. The judgment followed the decision in Builders Association of India v. State of Kerala [1995] 98 STC 490. (Case citation: 1995 (4) TMI 277 - KERALA HIGH COURT)