https://www.taxtmi.com/caselaws?id=162711 Tax deduction at source under section 27 of the Assam General Sales Tax Act, 1993 in works contract bills is confined to goods forming part of taxable turnover after applying the charging, exemption and inter-State trade provisions. Deduction cannot be made from labour and service components, declared goods, or goods involved in exempt, non-taxable, inter-State, import or export transactions. The certificate mechanism under rule 35 must also be considered when computing the deductible amount. Amounts wrongly deducted from non-taxable components are refundable in accordance with law. en-us Wed, 08 Sep 2004 00:00:00 +0530 Thu, 13 Mar 2014 10:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162711 Tax deduction at source under section 27 of the Assam General Sales Tax Act, 1993 in works contract bills is confined to goods forming part of taxable turnover after applying the charging, exemption and inter-State trade provisions. Deduction cannot be made from labour and service components, declared goods, or goods involved in exempt, non-taxable, inter-State, import or export transactions. The certificate mechanism under rule 35 must also be considered when computing the deductible amount. Amounts wrongly deducted from non-taxable components are refundable in accordance with law. Case-Laws VAT and Sales Tax Wed, 08 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162711