https://www.taxtmi.com/caselaws?id=162712 Tax deduction at source under section 27 of the Assam General Sales Tax Act, 1993 was treated as permissible only when confined to the taxable component of works contract bills. The provision was read down so that deduction could not be made from the entire gross bill amount and had to exclude labour, engineering and other service charges, declared goods, tax-paid goods and goods involved in inter-State trade. The provision was also construed with the charging and exemption provisions of the Act, and the contractor was entitled to the certificate contemplated by rule 35. The analysis further reflected equal treatment for similarly situated persons. en-us Fri, 10 May 2002 00:00:00 +0530 Thu, 13 Mar 2014 11:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162712 Tax deduction at source under section 27 of the Assam General Sales Tax Act, 1993 was treated as permissible only when confined to the taxable component of works contract bills. The provision was read down so that deduction could not be made from the entire gross bill amount and had to exclude labour, engineering and other service charges, declared goods, tax-paid goods and goods involved in inter-State trade. The provision was also construed with the charging and exemption provisions of the Act, and the contractor was entitled to the certificate contemplated by rule 35. The analysis further reflected equal treatment for similarly situated persons. Case-Laws VAT and Sales Tax Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162712