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Claimed TDS Exemption under Civil Works Contracts

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Karnataka Value Added Tax, 2003 - appellant is a Civil Works Contractor – works contract turnover – assessee claimed exemption for the reason that sub-contracted work executed had suffered tax by way of TDS – respondent acting on the Circular dated 23.12.2014 rejected the exemption and passed re-assessment order for levy of tax, penalty and interest – assessee appeal against Single Judge order

  • HELD - the prayer against the assessment is concerned, the order of the learned Single Judge for not entertaining the petition on the ground of an alternate remedy available may not be said as erroneous in normal circumstances.
  • But, if the re-assessment order is based on the Circular which is binding to the assessing authority and the validity of the very Circular was under challenge, the said prayer was required to be considered at earlier point of time.
  • Further, whether appropriate writ could be granted declaring that the contract received by Sub-Contractor when had already suffered tax by way of TDS at the hands of the Principal Contractor, for exemption to the Sub-Contractor to that extent on account of avoiding double taxation for the same contract, was also an aspect which could be considered at earlier point of time - the impugned order passed by the learned Single Judge is set aside and main writ petitions are restored to the file of the learned Single Judge
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