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2016 (1) TMI 1420 - HC - VAT and Sales TaxAdjustment of TDS - Adjustment of tax deducted of the amount so deducted from the main contractor towards tax arrears due by the petitioner - rejected on the ground that there is no provision under the Act for such adjustment of tax - HELD THAT:- The amounts paid to the sub contractor by the principal contractor which 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 sub contractor and if it is done, it would be a case of double taxation. On that reasoning those petitions having been disposed of - The same principle will apply to the present case on hand. The respondents are directed to adjust the tax already collected from the principal contractor in respect of the liability sought to be fastened on the petitioner - Petition disposed off.
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