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

(a)Every person other than an individual, a Hindu Undivided Family, a firm or a company not under the control of the Government, responsible for making any payment of discharging any liability on account of any amount purporting to be full or part payment of sales price or consideration for the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract shall, deduct at the time of credit to the account of or payment to the dealer (hereinafter referred to as "contractor") of such amount in cash, by cheque, by adjustment or in any other manner, an amount calculated at the rate of twelve and half paise in the rupee, from such sum towards part or, as the case may be full satisfaction of the tax payable under this Act on account of [taxable turnover] [Inserted by 2006 And Act (Act no 7 of 2006) section 4] of such works contract.

Legal Document View

Unlock Advanced Research with PRISMAI

State of Arunachal Pradesh - Subsection

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