2016 (4) TMI 1018

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.... Ms. Aishwarya Riti, Advocates For the Respondent : Mr. A.B.Mathur, CGC For the State : Mr. Bijoy Kumar Sinha, AC to AAG-IX For Acct. General (Audit): Mr. J.P.Karn (Sr. Adv.) JUDGMENT ( Per: Honourable Mr. Justice Ramesh Kumar Datta ) Heard learned counsel for the petitioner and learned counsels for the State, Accountant General, Bihar and for the Union of India. The petitioner seek....

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....Ircon International Limited & ors. and its analogous cases. It has been clearly held by this Court in the said order that it is the obligation of the authorities to comply with the provisions of the Bihar VAT Act and the Rules and if the Act and the Rules provide that deduction shall not be made with regard to certain items, it is not permissible for the person making the deduction of tax at sourc....

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.... Bihar VAT Act to do so otherwise than directed and doing so would be a clear attempt to override the direction of this Court. In the present matter the stand has been taken by the authorities of the National Highways Division that till the running bill No. 5 they had been making deductions at source in terms of the provisions of Section 41 of the Act read with Rule 29 but on account of the dir....

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....o that no deductions are made beyond the powers of State Legislature to levy tax on such works contractors, relying specifically on the provisions regarding not making any deductions with regard to such payment or any part thereof which relates to such transfer of property or goods- whether as goods or in some other form- involving execution of the works contract as also where transaction in quest....