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2012 (3) TMI 423 - HC - VAT and Sales TaxInjunction against deduction of tax at source - works contract - petitioner is to set up MSWAN to modernize the communication set up for the Meghalaya Government on BOOT basis - 'no tax liability' certificate - Held that: - It is well settled that under the provisions of sale tax law, deduction of tax at source is permissible with reference to prima facie taxable value of the transaction and deduction of tax at source cannot be de hors the tax liability of a dealer. State legislature cannot allow deduction from bills de hors the same - there was no proposal to make deduction of tax at source from the entire transaction value but only from such value as is found to be tentative taxable turnover - respondent may determine prima facie taxable turnover, if any, in the transaction involved and make such deduction as appears to be the tax liability of the petitioner - petition disposed off.
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