1993 (10) TMI 325

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..... f a writ of prohibition restraining the respondents from acting on the provisions of section 25-B of the Haryana General Sales Tax Act, 1973, and further sought direction thereby restricting the respondents from deducting the amount payable to them and have further made prayer that section 25-B of the Haryana General Sales Tax Act, 1973 (for short "the Act") be declared ultra vires, without jurisd .....

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..... , no such tax is leviable as goods are neither sold nor purchased. In any case, even the Haryana General Sales Tax Act gives two options to the petitioners, i.e., one to pay sales tax on turnover and the other to pay lump sum in lieu of the sales tax payable by him under section 25 of the Act. Section 25-B of the Act provides for deduction of tax at source by the contractee. Notification under se .....

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