SHEKHAR CONSTRUCTIONS PVT. LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) We have heard learned Counsel for the petitioner.

(2.) The petitioner, who is a (works) contractor, is aggrieved by the decision and consequential order whereby the Road Construction Department is to deduct tax (VAT) at source from the payments made by it to the petitioner.

(3.) The petitioner's claim to exemption from TDS is based upon Section 45 of the Jharkhand Value Added Tax Act 2005 (hereinafter referred as the Act) read with Rule 24 of Jharkhand Value Added Tax Rules, 2006 (hereinafter referred as the Rules) and the JVAT 407 form issued to the petitioner by the Dy. Commissioner Commercial Taxes which the petitioner claims to be valid till 31.10.2010.