https://www.taxtmi.com/caselaws?id=164463 The Uttar Pradesh VAT works-contract deduction mechanism under section 34 was upheld as valid subordinate legislation because the statute preserved safeguards allowing a contractor to seek nil or reduced deduction where tax was not payable or was payable at a lower rate. The Court distinguished cases involving inter-State, outside-sale and import transactions, and treated the intra-State works-contract scheme as supported by the statutory machinery for adjustment. The assessing authority's rejection of the contractor's application was set aside because it proceeded on the premise that no notification existed under section 34(1); the matter was remitted for fresh consideration in accordance with law. en-us Thu, 15 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164463 The Uttar Pradesh VAT works-contract deduction mechanism under section 34 was upheld as valid subordinate legislation because the statute preserved safeguards allowing a contractor to seek nil or reduced deduction where tax was not payable or was payable at a lower rate. The Court distinguished cases involving inter-State, outside-sale and import transactions, and treated the intra-State works-contract scheme as supported by the statutory machinery for adjustment. The assessing authority's rejection of the contractor's application was set aside because it proceeded on the premise that no notification existed under section 34(1); the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164463