https://www.taxtmi.com/caselaws?id=336453 The statutory scheme under the Haryana Value Added Tax Act, 2003 keeps the contractor's primary liability to pay tax and interest distinct from the contractee's duty to deduct and deposit tax at source. Delayed deposit by the contractee does not shift that liability to the contractee or extinguish the contractor's obligation to pay interest under Section 14(6). The contractor may receive credit for tax deducted at assessment, while the contractee's failure to deduct or deposit tax attracts an independent penalty under Section 24(6). Liability for interest was therefore treated as recoverable from the contractor despite the contractee's default. en-us Fri, 09 Dec 2016 00:00:00 +0530 Thu, 22 Dec 2016 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336453 The statutory scheme under the Haryana Value Added Tax Act, 2003 keeps the contractor's primary liability to pay tax and interest distinct from the contractee's duty to deduct and deposit tax at source. Delayed deposit by the contractee does not shift that liability to the contractee or extinguish the contractor's obligation to pay interest under Section 14(6). The contractor may receive credit for tax deducted at assessment, while the contractee's failure to deduct or deposit tax attracts an independent penalty under Section 24(6). Liability for interest was therefore treated as recoverable from the contractor despite the contractee's default. Case-Laws VAT and Sales Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336453