Kerala Authority for Clarification states that works contract awarder has to deduct tax at source (TDS) in case of local contract; Absent stipulation regarding supply of materials to be used in the work, it cannot be said that movement of goods from another State to State of Kerala was occasioned on basis of a pre-determined contract, merely for reason that certain goods procured from another State

Clarification order No C3/40582/14/CT dated September 28, 2015
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