https://www.taxtmi.com/caselaws?id=160717 Section 7B of the Kerala General Sales Tax Act, 1963, which required deduction of tax at source from payments to contractors for works contracts, was upheld as a valid collection mechanism. The court read the provision with the Act and rules and found that safeguards such as certification by the assessing authority and adjustment at assessment prevented arbitrariness. It held that the legislature could adopt a percentage-based deduction system to secure prompt tax collection, and the constitutional challenge failed. en-us Mon, 17 Mar 1997 00:00:00 +0530 Mon, 23 Dec 2013 16:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160717 Section 7B of the Kerala General Sales Tax Act, 1963, which required deduction of tax at source from payments to contractors for works contracts, was upheld as a valid collection mechanism. The court read the provision with the Act and rules and found that safeguards such as certification by the assessing authority and adjustment at assessment prevented arbitrariness. It held that the legislature could adopt a percentage-based deduction system to secure prompt tax collection, and the constitutional challenge failed. Case-Laws VAT and Sales Tax Mon, 17 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160717