https://www.taxtmi.com/caselaws?id=160823 Sales tax under the Punjab General Sales Tax Act was confined to transfer of property in goods, including deemed sales in a works contract. Section 10-C authorised deduction only from sums payable for such transfer in pursuance of a works contract; a mere supply of labour remained a service and did not attract the charging provision. Because no goods, materials, or articles were transferred, the statutory condition for levy and source deduction was absent. Administrative instructions could not expand the scope of the tax or justify deduction from labour bills, so sales tax was not leviable and deduction was unauthorized. en-us Sat, 17 Apr 1999 00:00:00 +0530 Wed, 25 Dec 2013 12:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160823 Sales tax under the Punjab General Sales Tax Act was confined to transfer of property in goods, including deemed sales in a works contract. Section 10-C authorised deduction only from sums payable for such transfer in pursuance of a works contract; a mere supply of labour remained a service and did not attract the charging provision. Because no goods, materials, or articles were transferred, the statutory condition for levy and source deduction was absent. Administrative instructions could not expand the scope of the tax or justify deduction from labour bills, so sales tax was not leviable and deduction was unauthorized. Case-Laws VAT and Sales Tax Sat, 17 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160823