https://www.taxtmi.com/forum/issue?id=105665 Setoff of purchase tax liability against WCT/TDS by a civil works contractor is not permitted because statutory input tax is limited to tax paid or payable to a registered selling dealer and tax paid directly to the State on purchases, whereas purchase tax recorded in the contractor's books does not qualify for credit against withholding obligations. en-us Sat, 11 May 2013 14:30:41 +0530 Thu, 23 Jan 2025 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105665 Setoff of purchase tax liability against WCT/TDS by a civil works contractor is not permitted because statutory input tax is limited to tax paid or payable to a registered selling dealer and tax paid directly to the State on purchases, whereas purchase tax recorded in the contractor's books does not qualify for credit against withholding obligations. Discussion-Forum VAT / Sales Tax Sat, 11 May 2013 14:30:41 +0530 https://www.taxtmi.com/forum/issue?id=105665