https://www.taxtmi.com/caselaws?id=161721 Section 7-F of the Tamil Nadu General Sales Tax Act places the primary duty to deduct, deposit and certify tax at source on the person paying for works contract execution. Adjustment of the dealer's liability depends on production of the prescribed deduction certificate, while the dealer must prove that tax was already deposited. Where the deductor allegedly deducted tax but did not issue the certificate, the proper course is to verify the deductor's records first and apply recovery only if tax was not deducted or deposited; on that footing, the attachment order and B6 notice were quashed. en-us Wed, 13 Aug 2003 00:00:00 +0530 Tue, 04 Feb 2014 17:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161721 Section 7-F of the Tamil Nadu General Sales Tax Act places the primary duty to deduct, deposit and certify tax at source on the person paying for works contract execution. Adjustment of the dealer's liability depends on production of the prescribed deduction certificate, while the dealer must prove that tax was already deposited. Where the deductor allegedly deducted tax but did not issue the certificate, the proper course is to verify the deductor's records first and apply recovery only if tax was not deducted or deposited; on that footing, the attachment order and B6 notice were quashed. Case-Laws VAT and Sales Tax Wed, 13 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161721