2000 (6) TMI 792

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....I P. AND NAYAK S.R., JJ. The judgment of the Court was delivered by P. VENKATARAMA REDDI, J.-The petitioners are said to be contractors doing various works entrusted by the Roads and Buildings Department. They questioned the memo issued by Engineer-in-Chief dated February 24, 2000 requiring the executive engineers to effect recovery of sales tax at 4 per cent from the work bills with effect ....

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....e is amended. The wording used in section 5-H "...an amount calculated at such rate as may be prescribed" has evidently been ignored by the first respondent while issuing the impugned memo. The percentage of tax deduction at source is specified in rule 17-I(1) of the Andhra Pradesh General Sales Tax Rules, 1957. Unless and until the said rule is amended, it is clarified that, the deduction of tax ....