1998 (8) TMI 585

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..... eeking to deduct the sales tax at 4 per cent from the bills payable to the petitioner for the contract work executed by him, namely, the earth work excavation and formation of embankment from km.100 to 101 of Srisailam Left Branch Canal under L.S. Agreement No. 6 SE/95-96 dated December 8, 1995 as illegal, arbitrary, unjust and without jurisdiction. 2.. The third respondent awarded the contract .....

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..... etition No. 11736 of 1998* a division Bench consisting of the honourable Sri Justice P. Venkatarama Reddi and the honourable Sri Justice A. Hanumanthu by their judgment dated April 28, 1998 held that: Part of the work relates to earth work excavation. If no earth is brought from outside source, we direct that no tax shall be collected at source. 4.. At this stage it is necessary to refer to .....

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