https://www.taxtmi.com/caselaws?id=161098 Works contract TDS rates were linked to the nature of work: pure earthwork attracted no deduction on its value, erection or construction of structures attracted 4 per cent, and road, canal digging, canal lining, or repair work attracted 2 per cent. The amended rule increasing deduction rates was prospective only, taking effect from the date of Gazette publication. Works executed before that date continued to be governed by the rates then in force, and the enhanced rates could not be applied retrospectively. The writ petition was disposed of with these clarifications on the applicable deduction rates. en-us Thu, 09 Nov 2000 00:00:00 +0530 Tue, 31 Dec 2013 17:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161098 Works contract TDS rates were linked to the nature of work: pure earthwork attracted no deduction on its value, erection or construction of structures attracted 4 per cent, and road, canal digging, canal lining, or repair work attracted 2 per cent. The amended rule increasing deduction rates was prospective only, taking effect from the date of Gazette publication. Works executed before that date continued to be governed by the rates then in force, and the enhanced rates could not be applied retrospectively. The writ petition was disposed of with these clarifications on the applicable deduction rates. Case-Laws VAT and Sales Tax Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161098