https://www.taxtmi.com/caselaws?id=164734 The court held that the Commissioner of Commercial Tax was competent to maintain and sign the appeal, overturning the Tribunal's decision. It was clarified that the works contractor is liable to pay tax on unverified amounts mentioned in T.D.S. certificates if not deposited in the Government's account. The court emphasized that T.D.S. certificates do not absolve the contractor of tax liability if the amounts are not deposited. The Revenue's appeals were allowed, setting aside the Tribunal's orders but not interfering with the Joint Commissioner's decisions. en-us Mon, 04 May 2009 00:00:00 +0530 Sun, 09 Nov 2014 22:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164734 The court held that the Commissioner of Commercial Tax was competent to maintain and sign the appeal, overturning the Tribunal's decision. It was clarified that the works contractor is liable to pay tax on unverified amounts mentioned in T.D.S. certificates if not deposited in the Government's account. The court emphasized that T.D.S. certificates do not absolve the contractor of tax liability if the amounts are not deposited. The Revenue's appeals were allowed, setting aside the Tribunal's orders but not interfering with the Joint Commissioner's decisions. Case-Laws VAT and Sales Tax Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164734