https://www.taxtmi.com/caselaws?id=158754 Section 12-A of the Himachal Pradesh General Sales Tax Act and rule 31-A were construed as machinery provisions for advance collection of tax on the transfer of property in goods involved in works contracts, not as charging provisions on the full contract value. The court read the rule harmoniously with the section so that deduction at source applied only to taxable consideration, and held that this construction did not offend article 265 or exceed State legislative competence. The deduction-at-source scheme for works contracts was therefore upheld as valid and intra vires, and the writ petitions failed. en-us Wed, 21 May 1997 00:00:00 +0530 Wed, 06 Nov 2013 17:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158754 Section 12-A of the Himachal Pradesh General Sales Tax Act and rule 31-A were construed as machinery provisions for advance collection of tax on the transfer of property in goods involved in works contracts, not as charging provisions on the full contract value. The court read the rule harmoniously with the section so that deduction at source applied only to taxable consideration, and held that this construction did not offend article 265 or exceed State legislative competence. The deduction-at-source scheme for works contracts was therefore upheld as valid and intra vires, and the writ petitions failed. Case-Laws VAT and Sales Tax Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158754