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2000 (11) TMI 1208 - HC - VAT and Sales Tax
The High Court of Andhra Pradesh clarified that tax deduction rates for works contracts should vary based on the nature of work. Tax need not be deducted for earthwork, 4% for erection or construction, and 2% for road-related works. The amended rule applies from August 17, 2000, and previous rates apply for works done before that date.
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