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2016 (1) TMI 141 - PUNJAB & HARYANA HIGH COURT

2016 (1) TMI 141 - PUNJAB & HARYANA HIGH COURT - TMI - Works contract service - TDS - Rajasthan Value Added Tax Act, 2006 - Held that:- Court after perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition with liberty to the petitioner to file a detailed and comprehensive reply raising all the pleas as raised in the present writ petition within a period of two weeks from the date of receipt of certified copy of this order befo .....

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of. - CWP No. 17033 of 2015 - Dated:- 18-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Petitioner : Mr. Rajiv Agnihotri, Adv For the Respondent : None JUDGMENT Ajay Kumar Mittal, J. 1. In this petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing the respondents to refund the amount deducted by respondent No.5 and deposited with the Sales Tax Department. 2. The petitioner is engaged in .....

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No.5 is engaged in the business of providing telecommunication services and setting up infrastructure and in furtherance of its business activities was in the requirement of execution of certain works. On representation of the petitioner, respondent No.5 had agreed to appoint it on a non-exclusive principal to principal basis for the execution of the works contract. The petitioner is registered under the Rajasthan Value Added Tax Act, 2006 and also under the Central Sales Tax Act, 1956 having TI .....

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ntract, the whole of the supply of the material, if any, was made free of cost by respondent No.5 to the petitioner as per certificates, Annexure P-1 (Colly). It is a transaction in the course of inter State Trade and Commerce, there is no transfer of property in goods from the contractor to the contractee, hence no sale of goods. As such, there is no provision for deduction of tax at source. Unfortunately, respondent No.5 deducted TDS on such transactions which were in the course of inter State .....

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