https://www.taxtmi.com/caselaws?id=162686 Where a works contract falls within the certificate-based mechanism under the Assam Value Added Tax Act, tax deduction at source cannot be made from the gross bill before the prescribed authority first decides the contractor's application for exemption or for an appropriate deduction certificate. The statutory scheme requires prior determination where the contract is divisible, involves only labour and services, or warrants deduction only on part of the payable amount. Deduction on the gross value without that decision was not consistent with the Act. Any deduction already made may be regularised only after the authority determines the application and computes tax lawfully recoverable, if any. en-us Wed, 20 Sep 2006 00:00:00 +0530 Wed, 12 Mar 2014 16:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162686 Where a works contract falls within the certificate-based mechanism under the Assam Value Added Tax Act, tax deduction at source cannot be made from the gross bill before the prescribed authority first decides the contractor's application for exemption or for an appropriate deduction certificate. The statutory scheme requires prior determination where the contract is divisible, involves only labour and services, or warrants deduction only on part of the payable amount. Deduction on the gross value without that decision was not consistent with the Act. Any deduction already made may be regularised only after the authority determines the application and computes tax lawfully recoverable, if any. Case-Laws VAT and Sales Tax Wed, 20 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162686