1986 (11) TMI 361 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh partially allowed a writ petition challenging the constitutional validity of certain clauses of Act 18 of 1985. The Court held that proceedings for levy of sales tax on works contract are valid. The Court quashed a notice issued by the assessing authority to a third party to withhold payment to the petitioner, stating that such action was premature as no assessment had been made yet. The assessing authority was allowed to proceed with provisional or final assessment and recovery of tax. No costs were awarded.