https://www.taxtmi.com/caselaws?id=105987 A State deduction-at-source provision for works-contract payments was unconstitutional because it compelled deduction without distinguishing transactions outside the State's sales-tax power, including inter-State sales, outside sales, and sales in the course of import. Applying earlier rulings on materially similar provisions, the Court held that such an unchannelled deduction mechanism exceeded legislative competence and could require deduction even where no State tax was ultimately leviable. The challenge to the invalidity finding failed, and the refund order for amounts collected under the invalid provision was confirmed. en-us Fri, 07 Dec 2007 00:00:00 +0530 Tue, 14 Jun 2016 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105987 A State deduction-at-source provision for works-contract payments was unconstitutional because it compelled deduction without distinguishing transactions outside the State's sales-tax power, including inter-State sales, outside sales, and sales in the course of import. Applying earlier rulings on materially similar provisions, the Court held that such an unchannelled deduction mechanism exceeded legislative competence and could require deduction even where no State tax was ultimately leviable. The challenge to the invalidity finding failed, and the refund order for amounts collected under the invalid provision was confirmed. Case-Laws VAT and Sales Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105987