https://www.taxtmi.com/caselaws?id=162276 Section 35 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 was considered beyond the State Legislature's taxing competence because it required deduction at source from works-contract payments without any mechanism to exclude turnover from inter-State sales, outside sales, or sales in the course of import. The provision was treated as a recovery machinery linked to the levy, but it could not validly operate on amounts referable to transactions the State had no power to tax. The earlier contrary view was found not binding for overlooking controlling authority, and the provision was struck down as unconstitutional, with refund stated to follow. en-us Tue, 21 Feb 2006 00:00:00 +0530 Fri, 21 Feb 2014 18:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162276 Section 35 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 was considered beyond the State Legislature's taxing competence because it required deduction at source from works-contract payments without any mechanism to exclude turnover from inter-State sales, outside sales, or sales in the course of import. The provision was treated as a recovery machinery linked to the levy, but it could not validly operate on amounts referable to transactions the State had no power to tax. The earlier contrary view was found not binding for overlooking controlling authority, and the provision was struck down as unconstitutional, with refund stated to follow. Case-Laws VAT and Sales Tax Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162276