1998 (4) TMI 521 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh clarified that tax deduction at source is not required for earth work excavation if no earth is brought from an outside source. The tax deduction rate for material transferred or used in works contract is either 1% or 3% based on the nature of work. The court directed authorities to follow these guidelines for tax deduction. The writ petition was disposed of at the admission stage.