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2009 (9) TMI 880 - HC - VAT and Sales TaxLegislative competence of the State of Meghalaya to enact section 106 of the Meghalaya Value Added Tax Act, 2003 questioned Held that:- Legislative competence of the State of Meghalaya to enact section 106 of the Meghalaya Value Added Tax Act, 2003. Consequently, the State-respondents or the person or persons or body responsible for making tax deduction at source shall hereafter deduct the advance tax at the rate of 12.5 per cent only from the taxable turnover of the value of the works contract of all the petitioners of these 13 (thirteen) writ petitions. Excess payments, if any, on account of the tax deductions at source made by any of the respondents heretofore in terms of the interim orders of this court shall be refunded to all the petitioners at once along with the interest admissible under the law. Conversely, if there is any deficiency in the collection towards deduction of tax at source in terms of the interim orders, it shall be open to the Staterespondents to recover the same from each of the petitioners in the manner permissible by law. The writ petitions are disposed in the above terms, but without costs.
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