works contract

Harpal Singh (CA) (23 Points)

19 June 2007  
One of my client has undertaken contract from local authority for laying down sewerage pipilines and taken the payment in three instalements on certification basis after deducting vat and tds.Please guide me as the only one contract undertaken dring the year and also being below RS 5 Lacs is he liable to VAT ,and now VAT being already deducted be refunded and how.