Supreme Court of India
State of Chhattisgarh & Ors. v. M/s. Vtp Constructions
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From the headnote
Chhattisgarh VanijyikKar Adhinihyam, 1994-s.35-Sales Tax Deduction at source-Constitutional validity of-Held: The provision is constitutionally invalid. Sales tax was deducted at source under Section 35 of Chhattisgarh Vanijyik Kar Adhinihyam, 1994, from the payment made to the respondent-assessee, for works contracts executed by it. Respondent filed Writ Petition challenging constitutionality of Section 35. High Court declared the provision as unconstitutional and directed refund of the amount recovered to the respondent. Hence the present appeal. Dismissing the appeal, the Court HELD: In
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