https://www.taxtmi.com/caselaws?id=391673 The court dismissed the writ petitions, ruling that the Petitioner could seek a refund from the Commercial Tax Department for amounts deducted by the Fourth Respondent. The court held that the works contract fell under the Central Sales Tax Act, 1956, not the T.N. VAT Act, and the Fourth Respondent was not obligated to deduct tax. The Petitioner was granted liberty to claim refunds for the tax deducted in the absence of certificates. No costs were awarded, and related petitions were closed. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 04 Feb 2020 08:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391673 The court dismissed the writ petitions, ruling that the Petitioner could seek a refund from the Commercial Tax Department for amounts deducted by the Fourth Respondent. The court held that the works contract fell under the Central Sales Tax Act, 1956, not the T.N. VAT Act, and the Fourth Respondent was not obligated to deduct tax. The Petitioner was granted liberty to claim refunds for the tax deducted in the absence of certificates. No costs were awarded, and related petitions were closed. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391673