HC kept garnishee order against assessee’s client in abeyance as it was only source of earning of as

CST & VAT: Where assessee, a Government of India undertaking, had entered into an agreement with Damodar Valley Corporation (DVC) for supply of equipment and materials and for rendering services and Assessing Officer completed assessments of assessee and raised tax demand upon it and in meantime Deputy Commissioner issued a garnishee order under section 46 of Jharkhand Value Added Tax Act, 2005 directing DVC to pay certain amount in Government Treasury against tax due from assessee, since assess