https://www.taxtmi.com/caselaws?id=160942 Deduction at source under the Haryana and Punjab value added tax provisions for works contracts was confined to taxable turnover only. The Court applied the constitutional limits on State sales tax power and held that the mechanism could not extend to the service component of a composite works contract or to turnover relating to outside sales, inter-State sales, or sales in the course of import. Earlier Supreme Court rulings on similar provisions were treated as controlling, and the States' proposed clarification or amendment was accepted only to align the deduction regime with those limits. en-us Tue, 26 Oct 2010 00:00:00 +0530 Mon, 22 Sep 2014 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160942 Deduction at source under the Haryana and Punjab value added tax provisions for works contracts was confined to taxable turnover only. The Court applied the constitutional limits on State sales tax power and held that the mechanism could not extend to the service component of a composite works contract or to turnover relating to outside sales, inter-State sales, or sales in the course of import. Earlier Supreme Court rulings on similar provisions were treated as controlling, and the States' proposed clarification or amendment was accepted only to align the deduction regime with those limits. Case-Laws VAT and Sales Tax Tue, 26 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160942