https://www.taxtmi.com/caselaws?id=163643 Under the Tripura Sales Tax Act and Rules, deduction at source in a works contract must track the tax actually payable on the contractor's taxable turnover. Tax is attracted only on the transfer of property in goods involved in the contract, and the prescribed deduction mechanism may not be applied as a flat rate on the gross bill without examining whether the materials are taxable or whether any taxable transfer occurred. A uniform four per cent deduction from every bill was therefore inconsistent with the statutory scheme and beyond the authority conferred by the Act and Rules; the memoranda directing such deduction were quashed. en-us Wed, 29 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163643 Under the Tripura Sales Tax Act and Rules, deduction at source in a works contract must track the tax actually payable on the contractor's taxable turnover. Tax is attracted only on the transfer of property in goods involved in the contract, and the prescribed deduction mechanism may not be applied as a flat rate on the gross bill without examining whether the materials are taxable or whether any taxable transfer occurred. A uniform four per cent deduction from every bill was therefore inconsistent with the statutory scheme and beyond the authority conferred by the Act and Rules; the memoranda directing such deduction were quashed. Case-Laws VAT and Sales Tax Wed, 29 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163643