Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (6) TMI 792

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he judgment of the Court was delivered by P. VENKATARAMA REDDI, J.-The petitioners are said to be contractors doing various works entrusted by the Roads and Buildings Department. They questioned the memo issued by Engineer-in-Chief dated February 24, 2000 requiring the executive engineers to effect recovery of sales tax at 4 per cent from the work bills with effect from January 1, 2000. The short .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in section 5-H "...an amount calculated at such rate as may be prescribed" has evidently been ignored by the first respondent while issuing the impugned memo. The percentage of tax deduction at source is specified in rule 17-I(1) of the Andhra Pradesh General Sales Tax Rules, 1957. Unless and until the said rule is amended, it is clarified that, the deduction of tax at source shall be done at the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates