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2016 (1) TMI 1419 - HC - VAT and Sales TaxAdjustment of tax already deposited by principal contractor - whether the respondents are justified in not adjusting the tax already deducted by the Principal Contractor, and once again seeking to tax the petitioners in respect of the same amount which has been deducted by the principal contractor? - HELD THAT:- The amounts paid to the sub contractor by the principal contractor had already suffered tax in the hands of the principal contractors and that therefore the turn over once again could not be subjected to tax in the hands of the subcontractor and if it is done, it would be a case of double taxation. The petitions are accordingly disposed of holding that the petitioners could not be subjected to tax on the amounts which were already deducted by the principal contractor and of which tax had been collected.
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