https://www.taxtmi.com/caselaws?id=162653 Deduction of tax at source under section 27(1)(a) of the Assam General Sales Tax Act, 1993 depended on the deducting entity satisfying the statutory description of a company under Government control. The petitioner's objection that this precondition was not met remained uncontroverted by affidavit, and the supply and billing relationship relied on by the State did not justify the deduction in the manner attempted. On that basis, respondent no. 3 was not entitled to deduct tax at source from the petitioner. en-us Tue, 08 Aug 2006 00:00:00 +0530 Wed, 12 Mar 2014 12:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162653 Deduction of tax at source under section 27(1)(a) of the Assam General Sales Tax Act, 1993 depended on the deducting entity satisfying the statutory description of a company under Government control. The petitioner's objection that this precondition was not met remained uncontroverted by affidavit, and the supply and billing relationship relied on by the State did not justify the deduction in the manner attempted. On that basis, respondent no. 3 was not entitled to deduct tax at source from the petitioner. Case-Laws VAT and Sales Tax Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162653