https://www.taxtmi.com/caselaws?id=162153 Where a works-contract tax dispute is governed by a statutory assessment and certification scheme, the assessee must first approach the Sales Tax Officer for the rule 22A(3) certificate and for determination of the correct tax liability, with ordinary appellate remedies thereafter. Section 7(10) does not apply to recover tax from the awarder when tax is in fact being deducted from the contractor's bills; the contractor remains liable to file returns and obtain credit for tax deducted and remitted on its behalf. The assessee may also seek clarification under section 59A on whether concessional rate benefits under the notification extend to supplies made to B.S.N.L. on production of the relevant declaration. en-us Tue, 09 Apr 2002 00:00:00 +0530 Wed, 19 Feb 2014 17:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162153 Where a works-contract tax dispute is governed by a statutory assessment and certification scheme, the assessee must first approach the Sales Tax Officer for the rule 22A(3) certificate and for determination of the correct tax liability, with ordinary appellate remedies thereafter. Section 7(10) does not apply to recover tax from the awarder when tax is in fact being deducted from the contractor's bills; the contractor remains liable to file returns and obtain credit for tax deducted and remitted on its behalf. The assessee may also seek clarification under section 59A on whether concessional rate benefits under the notification extend to supplies made to B.S.N.L. on production of the relevant declaration. Case-Laws VAT and Sales Tax Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162153