https://www.taxtmi.com/caselaws?id=162120 Section 8-D(1) of the U.P. Sales Tax Act, 1948 applies only where payment is made towards valuable consideration payable for transfer of property in goods under a works contract. An advance payment made before any such transfer, and before any corresponding liability arises during the relevant year, does not attract tax deduction at source. Where no deduction was legally required under section 8-D(1), the foundation for penalty under section 8-D(6) and interest under section 8-D(7) also fails, and both consequential demands are unsustainable. en-us Thu, 26 Aug 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162120 Section 8-D(1) of the U.P. Sales Tax Act, 1948 applies only where payment is made towards valuable consideration payable for transfer of property in goods under a works contract. An advance payment made before any such transfer, and before any corresponding liability arises during the relevant year, does not attract tax deduction at source. Where no deduction was legally required under section 8-D(1), the foundation for penalty under section 8-D(6) and interest under section 8-D(7) also fails, and both consequential demands are unsustainable. Case-Laws VAT and Sales Tax Thu, 26 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162120