TMI Blog2016 (4) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner firm. The petitioner has failed to produce a document which would disclose deduction on account of VAT for the works contract by M/s Hindustan Steel Works Construction Limited, for which the respondent M/s Hindustan Steel Works Construction Limited is under a duty to issue certificate in Form JVAT 400. Reliance placed by the petitioner on a clause in the Letter of Intent which provides that the rates are inclusive of sales tax and tax on works contract and if applicable, sales tax/tax at works contract @ 2% would be deducted and TDS for the same would be issued in due course, is also misconceived. Whether any amount has been deducted by M/s Hindustan Steel Works Construction Limited from the payments made to the petitioner fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tax Act, 2005. The petitioner firm has been awarded contract for execution of various civil works at Bokaro Steel Plant, B.S. City. The petitioner is a sub contractor under M/s Hindustan Steel Works Construction Limited who is the principal contractor. The grievance of the petitioner is that M/s Hindustan Steel Works Construction Limited made payment to the petitioner after deducting VAT at source however, it has not issued certificate of tax recovery at source in Form JVAT 400 in favour of the petitioner firm. 2. Mr. Rahul Saboo, the learned counsel for the petitioner submits that under the Jharkhand Value Added Tax Act, 2005, the petitioner is a contractor whereas, M/s Hindustan Steel Works Construction Limited is the contractee and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner firm. The petitioner has failed to produce a document which would disclose deduction on account of VAT for the works contract by M/s Hindustan Steel Works Construction Limited, for which the respondent M/s Hindustan Steel Works Construction Limited is under a duty to issue certificate in Form JVAT 400. Reliance placed by the petitioner on a clause in the Letter of Intent which provides that the rates are inclusive of sales tax and tax on works contract and if applicable, sales tax/tax at works contract @ 2% would be deducted and TDS for the same would be issued in due course, is also misconceived. The petitioner has itself admitted that it has been assessed for Financial Years 2007 08, 2008 09, 2009 10 and 2010 11 and demand no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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