https://www.taxtmi.com/caselaws?id=355031 A subcontractor cannot claim set-off of TDS reflected in Form VAT 156 when the certificate was issued in the name of the main contractor. Section 9-A of the Karnataka Value Added Tax Act permits reduction of tax only to the dealer who can prove remittance of the deducted amount, and Rule 44(3)(f) bars transfer of Form VAT 156 to another person. On this reading, the first appellate order allowing the subcontractor's set-off was erroneous and prejudicial to the Revenue, so revision under Section 64(1) was justified and the reassessment was restored. en-us Tue, 12 Dec 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355031 A subcontractor cannot claim set-off of TDS reflected in Form VAT 156 when the certificate was issued in the name of the main contractor. Section 9-A of the Karnataka Value Added Tax Act permits reduction of tax only to the dealer who can prove remittance of the deducted amount, and Rule 44(3)(f) bars transfer of Form VAT 156 to another person. On this reading, the first appellate order allowing the subcontractor's set-off was erroneous and prejudicial to the Revenue, so revision under Section 64(1) was justified and the reassessment was restored. Case-Laws VAT and Sales Tax Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355031