Section 35(1) in Uttaranchal Value Added Tax Act, 2005
(1)Notwithstanding anything contained in sub-section (1) of Section 22, every person responsible for making payment to any dealer (hereinafter in this Section referred to as the contractor) for discharge of any liability on account of valuable consideration payable for the transfer of property in goods (whether as goods or in any other form) in pursuance of a works contract, not being a building contract of such class or value as may be notified by the State Government in public interest in this behalf, shall, at the time of making such payment to the contractor, either in cash or in any other manner, deduct ["an amount equal to six percent"] [Substituted the words 'an amount equal to four percent' vide The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act ,2012.] of such sum towards part or, as the case may be, full satisfaction of the tax payable under this Act on account of such works contract:Provided that the Assessing Authority may, if satisfied that it is expedient in the public interest so to do and for reasons to be recorded in writing, order that in any case or class of cases no such deduction shall be made or, as the case may be, such deduction shall be made at a lesser rate,Provided further that where any deduction has been made by a contractor from the payment made to his sub-contractor in accordance with sub-section (3), the amount of such payment shall be deducted from the amount on which deduction is to be made under this sub-Section.
