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<h1>Court rules TDS deduction exempts advance tax for VAT</h1> <h3>Ayappa Infra Projects Pvt. Ltd., Jalandhar Versus The State of Punjab and others</h3> The High Court of Punjab & Haryana held that a person with TDS deduction is not required to pay advance tax for VAT. The State of Punjab will issue ... Demand of advance tax in lieu of liability with respect to VAT - Assessee's TDS already deducted - Held that:- Government is in the process of clarifying that a person whose TDS is being deducted cannot be called upon to pay advance tax in lieu of liability with respect to VAT. - petition has been rendered infructuous - Petition disposed of. The High Court of Punjab & Haryana held that a person with TDS deduction is not required to pay advance tax for VAT. The State of Punjab will issue clarification and provide relief to the petitioner within two weeks.