Court Upholds Legislative Authority on Sub-Contractor Turnover Deductions under DVAT Act; No Double Taxation Concerns Found.

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....Disallowance of the deduction of sub-contractor's turnover - Once it is concluded that there is no basis for apprehension that mechanism provided under the DVAT Act and Rules can lead to double taxation it is advisable to agree with the contention of the learned ASG that the manner in which deduction and exemptions are to be granted is the legislative prerogative - HC....