1993 (10) TMI 325

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..... of section 25-B of the Haryana General Sales Tax Act, 1973, and further sought direction thereby restricting the respondents from deducting the amount payable to them and have further made prayer that section 25-B of the Haryana General Sales Tax Act, 1973 (for short "the Act") be declared ultra vires, without jurisdiction and beyond the competence of the State Legislature under entry 54, List II .....

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..... even the Haryana General Sales Tax Act gives two options to the petitioners, i.e., one to pay sales tax on turnover and the other to pay lump sum in lieu of the sales tax payable by him under section 25 of the Act. Section 25-B of the Act provides for deduction of tax at source by the contractee. Notification under section 26(2) of the Act provides that if a building contractor opts to pay lump .....

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