https://www.taxtmi.com/caselaws?id=249586 Section 22(3A) of the Andhra Pradesh Value Added Tax Act applies only where tax is separately added to an already estimated contract value; where no estimated value was notified at the tender stage, the deduction mechanism falls under section 22(3). The note explains that in an EPC works contract, the contractor had already sought quantification and the competent tax authority had fixed taxable turnover for deduction. On that basis, excess tax deducted from running bills was not authorised under the statutory scheme and could not be retained without remittance or assessment adjustment. The excess amount was therefore refundable. en-us Fri, 11 Oct 2013 00:00:00 +0530 Thu, 17 Jul 2014 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249586 Section 22(3A) of the Andhra Pradesh Value Added Tax Act applies only where tax is separately added to an already estimated contract value; where no estimated value was notified at the tender stage, the deduction mechanism falls under section 22(3). The note explains that in an EPC works contract, the contractor had already sought quantification and the competent tax authority had fixed taxable turnover for deduction. On that basis, excess tax deducted from running bills was not authorised under the statutory scheme and could not be retained without remittance or assessment adjustment. The excess amount was therefore refundable. Case-Laws VAT and Sales Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249586