https://www.taxtmi.com/caselaws?id=172714 Tax deducted at source under sales tax legislation must be confined to the prima facie taxable turnover of a transaction and cannot be imposed on the entire bill value without a tentative view of tax liability. The State may authorise limited deduction where service elements or VAT liability are in issue, but the dealer remains entitled to contest the actual taxable turnover in the statutory assessment process. The writ court therefore did not grant a blanket restraint against deduction and left the merits of the liability dispute to be decided in appropriate proceedings. en-us Mon, 12 Mar 2012 00:00:00 +0530 Mon, 06 Mar 2017 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172714 Tax deducted at source under sales tax legislation must be confined to the prima facie taxable turnover of a transaction and cannot be imposed on the entire bill value without a tentative view of tax liability. The State may authorise limited deduction where service elements or VAT liability are in issue, but the dealer remains entitled to contest the actual taxable turnover in the statutory assessment process. The writ court therefore did not grant a blanket restraint against deduction and left the merits of the liability dispute to be decided in appropriate proceedings. Case-Laws VAT and Sales Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172714