https://www.taxtmi.com/caselaws?id=306105 In a composite works contract involving structural work and earth work, TDS under the Jharkhand VAT framework may be deducted from the gross bill value at payment stage. The court read Section 44 and Rule 23 with the VAT scheme to hold that the contractee is not required to segregate labour and service components before deduction; that exercise belongs to assessment, where taxable turnover and allowable deductions are determined on the basis of records. The 4% deduction direction from the entire bill, including earth work, was treated as consistent with the statutory scheme and not liable to be quashed. en-us Wed, 23 Jul 2014 00:00:00 +0530 Tue, 10 Jan 2023 21:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306105 In a composite works contract involving structural work and earth work, TDS under the Jharkhand VAT framework may be deducted from the gross bill value at payment stage. The court read Section 44 and Rule 23 with the VAT scheme to hold that the contractee is not required to segregate labour and service components before deduction; that exercise belongs to assessment, where taxable turnover and allowable deductions are determined on the basis of records. The 4% deduction direction from the entire bill, including earth work, was treated as consistent with the statutory scheme and not liable to be quashed. Case-Laws VAT and Sales Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306105