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2017 (5) TMI 221 - MADRAS HIGH COURTDeduction of tax at source - Works contract service - interstate sale - Form "S" - Section 13(1) of the Tamil Nadu Value Added Tax Act, 2006 - Held that: - every person responsible for paying any sum to any dealer for execution of works contract shall deduct an amount calculated at the rates specified therein. The proviso to Section 13(1) gives exemption where the deduction shall not be made. The dealer has neither shown that he is a party to the works contract as shown in the agreement entered into between the Head Office and the Indian Railways; not has purchased any materials within the State of Tamil Nadu and suffered tax. They have not shown that they actually moved the goods from various places to the warehouses of the second and third respondents; lastly, the petitioner has not shown any connection to the works contract that has executed by the Head Office at Rajasthan through them. The petitioner has filed NIL returns every month. In the absence of accrual of right to raise a cause of action by the petitioner, this Court is not inclined to delve into the merits of the matter. In the absence of any details, it cannot be presumed that those goods were actually moved from various places as specified in the details, to the petitioner, at Tamil Nadu. The writ petitions are disposed of with a direction to the petitioner to approach the revisional authority under the Act to substantiate his case for the entitlement of Certificate of No Liability - decided partly in favor of petitioner.
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