Vat-west bengal-works contract

As per Sec 40(1) of West Bengal VAT Act any person responsible for making payment to a dealer against works contract shall deduct vat at specified rate on taxable contractual transfer price arrived at as per sub sec (2) of sec 18, where payment to subcontractor is allowed as an eligible deduction from such value.

My Question is when the contactor makes payment to the sub contractor on fully or partially work done, is he also liable to deduct VAT on payment to sub contractor as per the above rules? 



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