Section 36A(2) in The Delhi Value Added Tax Act, 2004
(2)Where, on an application being made by the contractor in this behalf, the Commissioner is satisfied that any works contract involves both transfer of property in goods and labour and service, or involves only labour and service and accordingly, justifies deduction of tax on a part of the sum in respect of the works contract or, as the case may be, justifies no deduction of tax, he shall, after giving the contractor a reasonable opportunity of being heard, grant him such certificate and for such period as may be appropriate:Provided that nothing in the said certificate shall affect liability of the contractor to pay tax under this Act.
