https://www.taxtmi.com/caselaws?id=163947 A provision requiring tax deduction at source from works-contract payments at a flat rate of 12.5% was invalid because it operated on gross amounts without excluding components outside the State's taxing power, including non-taxable sales and labour or service elements. Taxable turnover under the scheme had to be computed only after such exclusions, and a uniform deduction mechanism that ignored that distinction could exceed the charging provision and conflict with the Act and Rules. The provision was held ultra vires to that extent, and the consequential notice was quashed. en-us Thu, 05 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163947 A provision requiring tax deduction at source from works-contract payments at a flat rate of 12.5% was invalid because it operated on gross amounts without excluding components outside the State's taxing power, including non-taxable sales and labour or service elements. Taxable turnover under the scheme had to be computed only after such exclusions, and a uniform deduction mechanism that ignored that distinction could exceed the charging provision and conflict with the Act and Rules. The provision was held ultra vires to that extent, and the consequential notice was quashed. Case-Laws VAT and Sales Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163947