https://www.taxtmi.com/caselaws?id=162172 Tax deducted at source had to be credited on production of the prescribed certificates, because the Rules could not override the substantive entitlement under the Act. Turnover relating to goods already taxed under the Central Sales Tax Act or the State sales tax law was also liable to reconsideration for exclusion from works contract turnover, subject to proof by valid documents. The claim for larger deduction towards labour and other charges was rejected, as the concurrent findings found it excessive and unsupported. The assessment was not invalidated for alleged non-adherence to rule 14(1)(b), since that ground was raised for the first time in the writ petition. en-us Wed, 23 Apr 2003 00:00:00 +0530 Thu, 20 Feb 2014 13:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162172 Tax deducted at source had to be credited on production of the prescribed certificates, because the Rules could not override the substantive entitlement under the Act. Turnover relating to goods already taxed under the Central Sales Tax Act or the State sales tax law was also liable to reconsideration for exclusion from works contract turnover, subject to proof by valid documents. The claim for larger deduction towards labour and other charges was rejected, as the concurrent findings found it excessive and unsupported. The assessment was not invalidated for alleged non-adherence to rule 14(1)(b), since that ground was raised for the first time in the writ petition. Case-Laws VAT and Sales Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162172