https://www.taxtmi.com/caselaws?id=160275 Tax deduction at source was treated as inapplicable to earthwork excavation that was essentially pure labour work, unless earth was brought from an outside source and deposited at the work site. In canal digging, lining and repairing works, the material component was held to attract tax deduction at the lower rate of 1 per cent under clause (ii) of rule 17-G(1). The authorities were directed to apply these rates while deducting tax at source. en-us Tue, 28 Apr 1998 00:00:00 +0530 Fri, 13 Dec 2013 17:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160275 Tax deduction at source was treated as inapplicable to earthwork excavation that was essentially pure labour work, unless earth was brought from an outside source and deposited at the work site. In canal digging, lining and repairing works, the material component was held to attract tax deduction at the lower rate of 1 per cent under clause (ii) of rule 17-G(1). The authorities were directed to apply these rates while deducting tax at source. Case-Laws VAT and Sales Tax Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160275