https://www.taxtmi.com/caselaws?id=255213 A writ challenge to a tax deduction mechanism was held not maintainable where the petitioner was neither the statutory dealer nor the contractor against whom the tax machinery operated, and no assessment, recovery, or penal action under the tax statute was shown against it. The Court treated the alleged burden as arising from private turnkey agreements that provided for payment and reimbursement of works contract tax/VAT, with an arbitration clause governing inter se disputes. On that basis, the petitioner was not a directly aggrieved person and lacked locus standi under Article 226 to challenge the provision. en-us Mon, 19 Nov 2012 00:00:00 +0530 Fri, 01 Aug 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255213 A writ challenge to a tax deduction mechanism was held not maintainable where the petitioner was neither the statutory dealer nor the contractor against whom the tax machinery operated, and no assessment, recovery, or penal action under the tax statute was shown against it. The Court treated the alleged burden as arising from private turnkey agreements that provided for payment and reimbursement of works contract tax/VAT, with an arbitration clause governing inter se disputes. On that basis, the petitioner was not a directly aggrieved person and lacked locus standi under Article 226 to challenge the provision. Case-Laws VAT and Sales Tax Mon, 19 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255213