9911796707
TMI Blog2004 (9) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petitions carries a common question of law based on same and identical fact-situation and as such all these petitions are heard analogously and being disposed of by this common judgment and order. The core question involved in this host of writ petitions is whether section 27 of the Assam General Sales Tax Act, 1993 (in short, the Act ) authorises the Government departments, while deducting taxes at source for the transfer of property in goods involved in a works contract specified in Schedule VI, to deduct taxes at source on the labour components and declared goods under section 8(3)(iv) of the Act and goods obtained in the course of sale or purchase of goods when such sale or purchase takes place (1)Oral. (i) outside the State, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce from the entire bill amount of the works contract of the petitioners therein with a liberty to the State respondents to deduct tax at source from the bills of the petitioners after excluding therefrom the labour, engineering and other service charges as well as turnover of declared goods, tax-paid goods and goods obtained in the course of inter-State trade within India for being used in the related work in terms of the related provisions of the Act of 1993 and the Rules framed thereunder, the State authorities, despite such accepted legal position, have been continuing to tax the petitioners in terms of section 27 of the Act. Such State's action is contrary to the provision of the Act and Rules framed thereunder and is an unreasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule of exempted items and taxable items, which were amended vide notifications dated December 24, 1999 and January 27, 2000, Schedule I is in respect of exemption of items and Schedule II provides for tax at the point of first sale. Rule 19 was amended during the pendency of this case and rule 19(2) was amended 'omitted' with effect from January 19, 2000. Prior to the omission it read as follows: '(2) Notwithstanding anything contained in sub-rule (1), the dealers specified in section 2(10)(iv) shall not be entitled to use the declaration in form A.' Thus, in the light of sub-rule (2) the contractor or a lessor was not entitled to use the declaration in form A. The effect of exemption of the said sub-rule with eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally by this court, these writ petitioners are also similarly situated with those mentioned in the abovereferred cases and entitled to get the similar relief and accordingly it is provided that the directions and benefits rendered in the above-mentioned cases shall also be equally applicable to all the writ petitioners in this bunch of writ petitions. Hence, a writ of mandamus is hereby issued as follows: (a) the respondents are directed not to deduct any tax at source from the bills of the petitioners pertaining to the related works contract on labour component, declared goods and the goods obtained in the course of inter-State sale relatable to taxable turnover as computed under section 8(3)(iv) read with section 27 of the Act and rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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