https://www.taxtmi.com/caselaws?id=158452 Deduction certificates issued by Government departments under the sales tax deduction-at-source mechanism had to be accepted in place of treasury challans, crossed cheques or demand drafts required under the return procedure. Where the assessee produced such certificates and its registration and departmental recognition supported the claim, the tax officer could not insist on separate remittance proof from the assessee. That would undermine the Government-approved method of tax deduction at source. The amounts deducted were therefore required to be credited and adjusted against the assessee's sales tax liability. en-us Tue, 16 Jan 1996 00:00:00 +0530 Tue, 29 Oct 2013 12:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158452 Deduction certificates issued by Government departments under the sales tax deduction-at-source mechanism had to be accepted in place of treasury challans, crossed cheques or demand drafts required under the return procedure. Where the assessee produced such certificates and its registration and departmental recognition supported the claim, the tax officer could not insist on separate remittance proof from the assessee. That would undermine the Government-approved method of tax deduction at source. The amounts deducted were therefore required to be credited and adjusted against the assessee's sales tax liability. Case-Laws VAT and Sales Tax Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158452