https://www.taxtmi.com/caselaws?id=332707 Tax deducted at source on works contracts under the Meghalaya Value Added Tax Act must be confined to taxable turnover computed under Section 5(2), because the deduction mechanism in Section 106 is only a machinery provision and cannot extend beyond the charging provision. Labour, service and similar charges are excluded where they are ascertainable from the contract, and Schedule IV-A applies only when such amounts are not ascertainable under Section 5(2)(c). Double deduction is not permitted, so the tax deduction and settlement of final bills must reflect only the taxable turnover once the statutory exclusions are applied. en-us Tue, 02 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332707 Tax deducted at source on works contracts under the Meghalaya Value Added Tax Act must be confined to taxable turnover computed under Section 5(2), because the deduction mechanism in Section 106 is only a machinery provision and cannot extend beyond the charging provision. Labour, service and similar charges are excluded where they are ascertainable from the contract, and Schedule IV-A applies only when such amounts are not ascertainable under Section 5(2)(c). Double deduction is not permitted, so the tax deduction and settlement of final bills must reflect only the taxable turnover once the statutory exclusions are applied. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332707