https://www.taxtmi.com/caselaws?id=160274 A contract confined to earthwork excavation and formation of an embankment, where no earth was brought from an outside source, did not justify deduction of tax at source under the Andhra Pradesh General Sales Tax Act, 1957. The court applied the earlier binding view that tax at source is not collectible in such a case because the work involved only excavation and depositing excavated earth on either side, with no taxable transfer of property from an external source. On those facts, the proposed deduction from the contractor's bills was held unlawful. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 13 Dec 2013 17:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160274 A contract confined to earthwork excavation and formation of an embankment, where no earth was brought from an outside source, did not justify deduction of tax at source under the Andhra Pradesh General Sales Tax Act, 1957. The court applied the earlier binding view that tax at source is not collectible in such a case because the work involved only excavation and depositing excavated earth on either side, with no taxable transfer of property from an external source. On those facts, the proposed deduction from the contractor's bills was held unlawful. Case-Laws VAT and Sales Tax Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160274