Assessment of Sales Tax vis-à-vis Works Contract Tax - Contract Tax - Indian context
Mondaq Business Briefing › India Law Articles in English (2002)
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Assessment of Sales Tax vis-à-vis Works Contract Tax - Contract Tax - Indian context
Proposition of law holding the field: in the matter of works contracts:
The entire article is sourced and based on the judge made law and on the clause (29A) was introduced in Art. 366 of the Indian Constitution by 46th amendment. The readers are requested to bear with complexity of the text of the article as the author was not inclined to adopt shortcuts with a view to present the true picture and proposition of law the holds the field under context.Even after the said amendment in the Constitution of India on the subject under context, there still persists a dispute between the corporate world and the Tax authorities. Time and again the either parties disputes related to the subject under context being referred to the courts of law for adjudication. As stated above this is how the present article has been drafted based on the judgments. In the Builders Association of India and others etc. etc., Petitioners v. Union of India and others etc. case of etc., AIR 1989 SC 1371.The Apex court has ...See the full content of this document
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