rendered, as
a caterer. The Supreme Court made reference to the 46th amendment
i.e. Article 366 (29A) of the Constitution and referred ... sale or purchase
of goods after the Constitution 46th Amendment. It
furthermore considered the deductions which were
required to be made from the value
than one-half of the State Legislature had ratified the Constitution (46th Amendment) Bill, 1981 in accordance with the provisions of the proviso to Article ... Constitution of India, the Constitution (46th Amendment) Act, 1982 is valid. The Supreme Court also observed that when the law creates a legal fiction such
grounds which were taken were
firstly challenge to the 46th Amendment to the Constitution whereby
definition of expression 'sale of goods' was amended ... urged the first contention with relation to the challenge to the
46th Amendment. His contention is that on a correct interpretation of the
provisions
supplied
by the contractor. He further submitted that prior to the 46th
Amendment to the Constitution of India, it had been held by this Court ... further submitted that Article 366(29A)(b) ,
inserted by the 46th Amendment, only enables an inseverable contract
to be split up, so as to enable
that they are neither reasonable nor in conformity with the 46th Amendment to the Constitution and that Schedule IV is opposed to the dicta ... apex Court. The apex Court held that after the 46th Amendment, the works contract which was an indivisible one by a legal fiction altered into
Attorney General v. Edison Telephone Company 1886 QBD 244. But the 46th Amendment does not give a licence for example to assume that a transaction ... word 'goods' has not been altered by the 46th Amendment. That ingredient of a sale continues to have the same definition. The second
expanded by the amendment effected to Article 366 by the Constitution 46th Amendment Act, 1982, which introduced Clause 29-A therein. That clause, incorporated ... objects and reasons which preceded the passing of the Constitution 46th Amendment Bill, sets out, inter alia, that "while sale by a registered club
under the Central Sales Tax Act .
7. By the 46th amendment to the Constitution, a new clause, viz., clause 29A was introduced to article ... Constitution."
It was further held that,
"After the 46th Amendment the works contract which was an indivisible one is by a legal fiction
Desai, learned Counsel for the revenue, who submits that after the 46th Amendment of the Constitution of India by insertion of Clause ... execution of works contracts has undergone a complete change with the 46th Amendment of the Constitution and the enactment of the Maharashtra Sales
divided into sale contract and service contract in accord with the 46th amendment in the Constitution of India. In the grounds of appeal, reference ... either in law or even on facts. Conceptually, after view the 46th Amendment in serving clause (29-A) in Article 366 of the Constitution
