https://www.taxtmi.com/caselaws?id=164906 The definition of "dealer" under the Tripura Sales Tax Act was upheld as intra vires because a works contractor could be brought within the taxing scheme through the charging and deeming provisions. Tax on transfer of property in goods involved in works contracts, however, could not be assessed or recovered where the Act supplied no workable method for computing taxable turnover and purported to extend beyond the State's legislative competence. The flat-rate tax-deduction-at-source scheme was also struck down as it applied to gross bills without excluding non-taxable components or out-of-scope transactions. Amounts deducted under the invalid provisions were refundable with interest. en-us Wed, 30 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164906 The definition of "dealer" under the Tripura Sales Tax Act was upheld as intra vires because a works contractor could be brought within the taxing scheme through the charging and deeming provisions. Tax on transfer of property in goods involved in works contracts, however, could not be assessed or recovered where the Act supplied no workable method for computing taxable turnover and purported to extend beyond the State's legislative competence. The flat-rate tax-deduction-at-source scheme was also struck down as it applied to gross bills without excluding non-taxable components or out-of-scope transactions. Amounts deducted under the invalid provisions were refundable with interest. Case-Laws VAT and Sales Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164906