https://www.taxtmi.com/caselaws?id=199117 Section 27 of the Assam General Sales Tax Act, 1993 was treated as a tax recovery mechanism, not an independent charging provision, and was upheld on a reading that confines deduction at source to sales or supplies actually liable to tax, including goods involved in works contracts to the extent permitted by the charging provisions. The Court held that statutory exemptions, deductions, and the certificate mechanism under Rule 35(5) must remain available for contractors, so the provision is neither arbitrary nor confiscatory and does not offend Articles 265, 286, or 300A. The validity challenge therefore failed, subject to these limiting constructions. en-us Tue, 26 Mar 2002 00:00:00 +0530 Tue, 20 Feb 2018 16:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199117 Section 27 of the Assam General Sales Tax Act, 1993 was treated as a tax recovery mechanism, not an independent charging provision, and was upheld on a reading that confines deduction at source to sales or supplies actually liable to tax, including goods involved in works contracts to the extent permitted by the charging provisions. The Court held that statutory exemptions, deductions, and the certificate mechanism under Rule 35(5) must remain available for contractors, so the provision is neither arbitrary nor confiscatory and does not offend Articles 265, 286, or 300A. The validity challenge therefore failed, subject to these limiting constructions. Case-Laws VAT and Sales Tax Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199117