https://www.taxtmi.com/caselaws?id=163826 Tax deduction at source under section 27 of the Punjab Value Added Tax Act, 2005 applies only where the underlying transaction involves a transfer of property in goods in pursuance of a works contract. A contract for data-entry and allied computerized work, with no admitted sale or transfer of property in goods, does not attract any liability to deduct tax merely because it contains a deduction clause. In such circumstances, deduction cannot be compelled, and amounts already recovered may be challenged and sought back by the payer. en-us Wed, 12 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163826 Tax deduction at source under section 27 of the Punjab Value Added Tax Act, 2005 applies only where the underlying transaction involves a transfer of property in goods in pursuance of a works contract. A contract for data-entry and allied computerized work, with no admitted sale or transfer of property in goods, does not attract any liability to deduct tax merely because it contains a deduction clause. In such circumstances, deduction cannot be compelled, and amounts already recovered may be challenged and sought back by the payer. Case-Laws VAT and Sales Tax Wed, 12 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163826