Reassessment orders u/s 7(3) of the WC Act are not "turnover of sale" escaping assessment. TDS is a collection method.

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....Reassessment orders - the failure to deduct tax by the petitioner in accordance with Section 7(3) of the WC Act cannot amount to “turnover of sale” escaping assessment as TDS is only a mode of collecting the tax payable by the recipient of the money, the deductor of the tax acts as the agent of the Revenue. - HC....