https://www.taxtmi.com/caselaws?id=160892 Section 27 of the Assam General Sales Tax Act, 1993 is treated as a tax-collection machinery provision, not an independent charging section. It is valid only if applied within the taxable field created by the Act and read harmoniously with the charging, turnover and exemption provisions. The provision was construed to operate subject to statutory deductions and exemptions, including inter-State sales, declared goods, exempt goods and transactions outside the State or barred by article 286. The certificate mechanism under rule 35(5) was also held available in works contract cases. On that construction, the source-deduction scheme was upheld as constitutionally valid and not confiscatory. en-us Tue, 26 Mar 2002 00:00:00 +0530 Thu, 26 Dec 2013 12:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160892 Section 27 of the Assam General Sales Tax Act, 1993 is treated as a tax-collection machinery provision, not an independent charging section. It is valid only if applied within the taxable field created by the Act and read harmoniously with the charging, turnover and exemption provisions. The provision was construed to operate subject to statutory deductions and exemptions, including inter-State sales, declared goods, exempt goods and transactions outside the State or barred by article 286. The certificate mechanism under rule 35(5) was also held available in works contract cases. On that construction, the source-deduction scheme was upheld as constitutionally valid and not confiscatory. Case-Laws VAT and Sales Tax Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160892