https://www.taxtmi.com/caselaws?id=181861 Section 41 of the Bihar Value Added Tax Act and Rule 29 of the Rules were treated as a valid deduction-at-source scheme for works contractors because the levy was confined by the opening words "subject to the provisions of section 6", which exclude inter-State sales, outside-State sales, and import-export transactions. Rule 29 was read to provide the operative machinery by excluding labour and service components, sub-contractor payments, specified charges, and exempt goods or transactions. The availability of certificates from the prescribed authorities, along with adjustment of the deducted amount against final assessment and refund of excess, supplied workable guidance and prevented arbitrary operation. The provisions were therefore held intra vires and beyond the challenge based on legislative competence and Article 14. en-us Fri, 21 May 2010 00:00:00 +0530 Thu, 11 May 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181861 Section 41 of the Bihar Value Added Tax Act and Rule 29 of the Rules were treated as a valid deduction-at-source scheme for works contractors because the levy was confined by the opening words "subject to the provisions of section 6", which exclude inter-State sales, outside-State sales, and import-export transactions. Rule 29 was read to provide the operative machinery by excluding labour and service components, sub-contractor payments, specified charges, and exempt goods or transactions. The availability of certificates from the prescribed authorities, along with adjustment of the deducted amount against final assessment and refund of excess, supplied workable guidance and prevented arbitrary operation. The provisions were therefore held intra vires and beyond the challenge based on legislative competence and Article 14. Case-Laws VAT and Sales Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181861