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of <h1>Court Orders Refund of Illegally Deducted Sales Tax, Emphasizes Proper Examination of Facts</h1> <h3>Rajiv Gumber Versus Bharat Sanchar Nigam Limited and others</h3> Rajiv Gumber Versus Bharat Sanchar Nigam Limited and others - [2002] 128 STC 494 (P&H) The petitioners, contractors, challenged the illegal deduction of 2% sales tax by the respondents. The High Court ruled in favor of the petitioners, directing the authorities to refund the deducted amount with 9% interest if not done within one month. The court emphasized that sales tax deductions should be based on a proper examination of facts and that no tax is leviable on the supply of labor.
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