https://www.taxtmi.com/caselaws?id=162701 Tax deducted at source on works contracts executed through a main contractor may be credited to a sub-contractor's tax liability where the relevant deduction certificate is produced. The statutory scheme under Sections 5F and 5H of the Andhra Pradesh General Sales Tax Act, 1957 requires deduction by the contractee, remittance to Government, and corresponding credit in assessment. The departmental circular clarified that, where tax has already been deducted by the contractee, further deduction is not required and the sub-contractor may submit the certificate before the assessing authority. The claim for credit therefore had to be examined afresh, and credit granted if the prescribed certificate was produced. en-us Wed, 30 Aug 2006 00:00:00 +0530 Wed, 12 Mar 2014 18:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162701 Tax deducted at source on works contracts executed through a main contractor may be credited to a sub-contractor's tax liability where the relevant deduction certificate is produced. The statutory scheme under Sections 5F and 5H of the Andhra Pradesh General Sales Tax Act, 1957 requires deduction by the contractee, remittance to Government, and corresponding credit in assessment. The departmental circular clarified that, where tax has already been deducted by the contractee, further deduction is not required and the sub-contractor may submit the certificate before the assessing authority. The claim for credit therefore had to be examined afresh, and credit granted if the prescribed certificate was produced. Case-Laws VAT and Sales Tax Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162701