Section 47A(1)(b) in Arunachal Pradesh Goods Tax Act, 2005

[Cites 0, Cited by 0] [Section 47A(1)] [Section 47A] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 47A(1)(b) in Arunachal Pradesh Goods Tax Act, 2005

(b)Where on an application being made by any contractor in this behalf , the Prescribed Authority is satisfied that any works contract under reference is separable and involves only labour and services and accordingly, justifies deduction of tax on a part of the sum payable in respect of any works contractor, as the case may be, justifies no deduction of tax at all, he shall, after giving the contractor a reasonable opportunity of being heard, grant him such certificate as may be appropriate.

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State of Arunachal Pradesh - Subsection

Section 47A(1)(b) in Arunachal Pradesh Goods Tax Act, 2005