https://www.taxtmi.com/caselaws?id=158389 Where a works contract is not covered by the taxable schedule notified under section 3-F of the U.P. Sales Tax Act, no tax deduction at source is required under section 8-D because the deduction obligation is linked to tax actually leviable on the contractor. Minor repairs, whitewashing, colour washing, and painting and polishing of doors and windows were outside the relevant notification, so non-deduction did not amount to default. In penalty proceedings, the explanation that the officials were unaware of the provision was accepted, and the penalty was treated as discretionary and unwarranted on the facts. en-us Thu, 11 Jan 1996 00:00:00 +0530 Mon, 13 Apr 2015 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158389 Where a works contract is not covered by the taxable schedule notified under section 3-F of the U.P. Sales Tax Act, no tax deduction at source is required under section 8-D because the deduction obligation is linked to tax actually leviable on the contractor. Minor repairs, whitewashing, colour washing, and painting and polishing of doors and windows were outside the relevant notification, so non-deduction did not amount to default. In penalty proceedings, the explanation that the officials were unaware of the provision was accepted, and the penalty was treated as discretionary and unwarranted on the facts. Case-Laws VAT and Sales Tax Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158389