https://www.taxtmi.com/caselaws?id=158918 Section 19-A of the Karnataka Sales Tax Act authorised deduction of tax at source from the full amount payable under works contracts, but it was constitutionally invalid because the taxable base in such contracts must be confined to the value of goods involved after permissible deductions for labour and service elements. The provision could not extend the State's taxing power under entry 54 of List II or override the limits in article 286 by reaching inter-State, outside-State, import, export, or non-taxable components. A machinery provision cannot enlarge substantive tax liability or permit collection outside the State's legislative field. en-us Thu, 30 Jan 1997 00:00:00 +0530 Mon, 11 Nov 2013 12:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158918 Section 19-A of the Karnataka Sales Tax Act authorised deduction of tax at source from the full amount payable under works contracts, but it was constitutionally invalid because the taxable base in such contracts must be confined to the value of goods involved after permissible deductions for labour and service elements. The provision could not extend the State's taxing power under entry 54 of List II or override the limits in article 286 by reaching inter-State, outside-State, import, export, or non-taxable components. A machinery provision cannot enlarge substantive tax liability or permit collection outside the State's legislative field. Case-Laws VAT and Sales Tax Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158918