https://www.taxtmi.com/caselaws?id=161041 A deduction-at-source mechanism for works contracts was treated as valid where it applied only to contractors liable to tax, provided certificate-based exemption, and allowed adjustment or refund on final assessment. On that basis, the Kerala scheme was considered intra vires and within the State's legislative competence because it operated as a provisional collection device and not as a levy on non-taxable inter-State, outside-State, or import transactions. Disputed questions whether particular transactions were inter-State sales or otherwise exempt were found unsuitable for writ adjudication, leaving the parties to statutory remedies. en-us Wed, 13 Jun 2001 00:00:00 +0530 Mon, 30 Dec 2013 15:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161041 A deduction-at-source mechanism for works contracts was treated as valid where it applied only to contractors liable to tax, provided certificate-based exemption, and allowed adjustment or refund on final assessment. On that basis, the Kerala scheme was considered intra vires and within the State's legislative competence because it operated as a provisional collection device and not as a levy on non-taxable inter-State, outside-State, or import transactions. Disputed questions whether particular transactions were inter-State sales or otherwise exempt were found unsuitable for writ adjudication, leaving the parties to statutory remedies. Case-Laws VAT and Sales Tax Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161041