https://www.taxtmi.com/caselaws?id=384376 The demand directing deduction of tax at source lost its legal basis once the project area came within the assessing officer's jurisdiction and assessments were stated to have been completed, so it was invalid. The sum deposited under the interim order was not collected under any independent statutory power but only pursuant to the Court's direction, so the receiving authority could not resist restitution by citing later administrative inability to repay. Rule 59 of the Telangana Value Added Tax Rules, 2005 did not apply to retain the amount, because the payment was traceable to the court order rather than statutory collection authority; refund was directed. en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 12 Aug 2019 07:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384376 The demand directing deduction of tax at source lost its legal basis once the project area came within the assessing officer's jurisdiction and assessments were stated to have been completed, so it was invalid. The sum deposited under the interim order was not collected under any independent statutory power but only pursuant to the Court's direction, so the receiving authority could not resist restitution by citing later administrative inability to repay. Rule 59 of the Telangana Value Added Tax Rules, 2005 did not apply to retain the amount, because the payment was traceable to the court order rather than statutory collection authority; refund was directed. Case-Laws VAT and Sales Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384376