NECL liable for tax on turnover from KPCL contract, but both cannot be taxed on same transactions.

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....While NECL is liable to pay tax on the turnover relating to execution of the works contract for KPCL, the provisions of the Act and the Rules obligate KPCL to deduct tax at source from the running account bills of NECL. However both NECL and KPCL cannot be subjected to tax on the very same transactions. - HC....