https://www.taxtmi.com/caselaws?id=159268 Section 13AA(1) of the Orissa Sales Tax Act, 1947, was upheld as a valid machinery provision for deduction of tax at source in works contracts, because it operated as an advance collection device within the State's sales tax field and not as a charging provision. The court held that the State could enact such an ancillary measure, and that Article 286 did not invalidate a provision merely regulating collection at source. The amended scheme, including the certificate and penalty mechanism, was also found constitutionally sound. The challenge to the notices therefore failed and the writ petition was dismissed. en-us Tue, 10 Feb 1998 00:00:00 +0530 Tue, 19 Nov 2013 15:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159268 Section 13AA(1) of the Orissa Sales Tax Act, 1947, was upheld as a valid machinery provision for deduction of tax at source in works contracts, because it operated as an advance collection device within the State's sales tax field and not as a charging provision. The court held that the State could enact such an ancillary measure, and that Article 286 did not invalidate a provision merely regulating collection at source. The amended scheme, including the certificate and penalty mechanism, was also found constitutionally sound. The challenge to the notices therefore failed and the writ petition was dismissed. Case-Laws VAT and Sales Tax Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159268