https://www.taxtmi.com/caselaws?id=159280 Tax deduction at source under section 25-B of the Haryana General Sales Tax Act was not exigible on a mobilisation advance, because the statutory liability arises only when payment is made for work actually executed in a works contract involving transfer of property in goods. An advance released under the contract as monetary accommodation for mobilisation and equipment was to be adjusted against running account bills, not treated as consideration for executed work. Any deduction already made on that advance was bona fide and no interest was payable on the deducted amount; it was to be adjusted in accordance with the contract. en-us Mon, 26 May 1997 00:00:00 +0530 Tue, 19 Nov 2013 16:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159280 Tax deduction at source under section 25-B of the Haryana General Sales Tax Act was not exigible on a mobilisation advance, because the statutory liability arises only when payment is made for work actually executed in a works contract involving transfer of property in goods. An advance released under the contract as monetary accommodation for mobilisation and equipment was to be adjusted against running account bills, not treated as consideration for executed work. Any deduction already made on that advance was bona fide and no interest was payable on the deducted amount; it was to be adjusted in accordance with the contract. Case-Laws VAT and Sales Tax Mon, 26 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159280