TMI Blog1999 (7) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... demanding payment of arrears of tax of Rs. 10,07,054 for the assessment years 1987-88, 1988-89 and 1989-90. 2.. It is the case of the petitioner that it had supplied goods (cast iron castings, etc.) to the Panchayat Raj and the Public Health Departments and the Executive Engineer concerned deducted the tax at source and issued the certificates of tax deduction giving the particulars of the inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial and Agricultural Castings, Secunderabad v. Commercial Tax Officer, Mahankali Street Circle, Secunderabad [1996] 101 STC 350; (1996) 22 APSTJ 282, that the obligation of the dealer was only to file the certificates issued by the Departments concerned as proof of deduction of tax at source and the dealer is not required to pursue the matter further by getting the particulars from the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Panchayat Raj and the Public Health Departments concerned for the assessment years 1987-88, 1988-89 and 1989-90. It is open to the first respondent to cause verification to be made with the concerned official of the departments as to the particulars of remittances. In case the first respondent wants necessary information, the concerned officer who issued the certificates or the successor in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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