https://www.taxtmi.com/caselaws?id=156188 Section 25B of the Haryana General Sales Tax Act, 1973, and the related notification were upheld as a valid tax-deduction mechanism for works contracts. The Court treated the deduction at source as only provisional, adjustable against final assessment, with refund available for excess recovery, and rejected the contention that prior assessment was required before deduction. It also recognised that unreasonable delay in completing assessment can justify judicial intervention; where assessments had remained pending for years without explanation, a direction was issued for expeditious finalisation and refund, if due, in accordance with law. en-us Sat, 08 Jun 1991 00:00:00 +0530 Mon, 16 Sep 2013 12:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156188 Section 25B of the Haryana General Sales Tax Act, 1973, and the related notification were upheld as a valid tax-deduction mechanism for works contracts. The Court treated the deduction at source as only provisional, adjustable against final assessment, with refund available for excess recovery, and rejected the contention that prior assessment was required before deduction. It also recognised that unreasonable delay in completing assessment can justify judicial intervention; where assessments had remained pending for years without explanation, a direction was issued for expeditious finalisation and refund, if due, in accordance with law. Case-Laws VAT and Sales Tax Sat, 08 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156188