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2017 (1) TMI 868 - HC - VAT and Sales TaxWorks contract - Deduction of tax by Chennai Metro Rail Limited (CMRL) - short deduction - Held that: - the petitioner has rightly contended that liability under Section 13 of the Act would fall on CMRL and not on the petitioner. Therefore, consequences, if any, that flow from shortfall in the collection of withholding tax can only be visited upon, if at all, on CMRL - assessments to be redone after giving due opportunity to the petitioner - petition allowed - matter on remand.
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