Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding that the assessment in respect of the specified sales is to be made for a year or part of a year, the tax on such sales, shall be payable at source in accordance with the provisions of this section. (2) Nothing in sub-section (1) shall prejudice the levy of tax on the specified sales under section 7. (3) (a) Any person responsible for paying specified sale price to a contractor for carrying out any work in pursuance of a specified works contract, shall at the time of payment of the whole or part of the specified sale price, deduct from such price an amount 109[at the rate as may be specified by the state Government by notification in the Official Gazette] of such payment as a tax on specified sales. (b) Any person being a contractor responsible for paying specified sale price to a sub-contractor in pursuance of a contract with the sub-contractor for carrying out the whole or part of the work undertaken by the contractor in respect of a specified works contract, shall at the time of payment of the whole or part of the specified sale price deduct from such price an amount 1[at the rate as may be specified by the State Government by notification in the Official Gazette] of such payment as a tax on specified sales. (c) The contractor, or as the case may be, sub-contractor shall furnish the prescribed statement to the person or, as the case may be, the contractor responsible for paying specified sale price and thereupon such person or