https://www.taxtmi.com/caselaws?id=164537 Tax deduction from works-contract payments was held impermissible where the contracts involved no transfer of property in goods. Article 366(29A)(b) and the deduction provisions in the Punjab sales tax and VAT laws apply only to the value of goods transferred in execution of a works contract, so a mere contractual stipulation could not justify collection. The HC also treated the statutory certificate procedure as only an alternative remedy and refused to compel its prior use when the factual basis for deduction was absent. The deductions were declared unauthorised and refund of amounts already deducted was left open. en-us Thu, 13 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164537 Tax deduction from works-contract payments was held impermissible where the contracts involved no transfer of property in goods. Article 366(29A)(b) and the deduction provisions in the Punjab sales tax and VAT laws apply only to the value of goods transferred in execution of a works contract, so a mere contractual stipulation could not justify collection. The HC also treated the statutory certificate procedure as only an alternative remedy and refused to compel its prior use when the factual basis for deduction was absent. The deductions were declared unauthorised and refund of amounts already deducted was left open. Case-Laws VAT and Sales Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164537