https://www.taxtmi.com/caselaws?id=167774 A subordinate assessment authority could not forfeit TDS deducted from contract bills after the appellate authority had already found the APGENCO contract to be a pure labour and service contract with no transfer of material, no tax liability on the relevant turnover, and no basis to treat the deduction as excess collection. On remand, the authority was bound by those findings and could not reopen or contradict them. The forfeiture order was therefore unsustainable, and refund of the TDS amount followed. en-us Tue, 31 Jul 2012 00:00:00 +0530 Tue, 06 Jan 2015 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167774 A subordinate assessment authority could not forfeit TDS deducted from contract bills after the appellate authority had already found the APGENCO contract to be a pure labour and service contract with no transfer of material, no tax liability on the relevant turnover, and no basis to treat the deduction as excess collection. On remand, the authority was bound by those findings and could not reopen or contradict them. The forfeiture order was therefore unsustainable, and refund of the TDS amount followed. Case-Laws VAT and Sales Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167774