TMI Blog2016 (1) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... nts 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 pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka and others. 2. The petitioner is said to have entered into an agreement with the main contractor to execute certain sub- contract works on behalf of the main contractor. In terms of the agreement the petitioner had entered the sub contract work and while paying the consideration to the main contractor the KHB would engage the services of main contractor had deducted works contract und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor 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. 4. Though the learned Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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