https://www.taxtmi.com/caselaws?id=157772 Section 27 of the Assam General Sales Tax Act permitted deduction of tax at source only in the prescribed manner and at the prescribed rate. Because neither the Act nor the Rules prescribed an operative rate or mechanism for deduction from running bills of railway contractors, and Rule 35 merely excluded exempted cases without creating a general deduction procedure, the issuing authority had no jurisdiction to compel such deduction. The direction to deduct tax at source was therefore held illegal and ultra vires, and the writ petitions succeeded. en-us Mon, 03 Apr 1995 00:00:00 +0530 Thu, 10 Oct 2013 15:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157772 Section 27 of the Assam General Sales Tax Act permitted deduction of tax at source only in the prescribed manner and at the prescribed rate. Because neither the Act nor the Rules prescribed an operative rate or mechanism for deduction from running bills of railway contractors, and Rule 35 merely excluded exempted cases without creating a general deduction procedure, the issuing authority had no jurisdiction to compel such deduction. The direction to deduct tax at source was therefore held illegal and ultra vires, and the writ petitions succeeded. Case-Laws VAT and Sales Tax Mon, 03 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157772