https://www.taxtmi.com/caselaws?id=158293 Sales tax could not be deducted at source from contractors' bills where the governing law had not prescribed the manner of deduction. The court applied the principle that a statutory power requiring exercise in a particular way must be exercised only in that way or not at all, and held that the authority lacked jurisdiction to make the deduction without prescribed procedure. The deduction at source was quashed, and the respondents could resume such deduction only after the manner of deduction was properly prescribed. en-us Tue, 20 Feb 1996 00:00:00 +0530 Sat, 19 Oct 2013 17:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158293 Sales tax could not be deducted at source from contractors' bills where the governing law had not prescribed the manner of deduction. The court applied the principle that a statutory power requiring exercise in a particular way must be exercised only in that way or not at all, and held that the authority lacked jurisdiction to make the deduction without prescribed procedure. The deduction at source was quashed, and the respondents could resume such deduction only after the manner of deduction was properly prescribed. Case-Laws VAT and Sales Tax Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158293