amounted to
"works contract". They took advantage of the 46th Amendment of
the Constitution and the consequent amendment to the definition ... Commission was accepted by the Government of India.
Consequently, the 46th amendment was enacted. Article 366 was,
therefore, amended by inserting a definition
applicable to incorporated and unincorporated members' clubs after
the 46th Amendment to the Constitution and, therefore, no sales
tax is payable to the State ... applicable to
incorporated and unincorporated members' clubs after the
46th Amendment adding Article 366(29A) to the Constitution
of India.
10
ST/53009/2016
applicable to
incorporated and unincorporated members club after
the 46th Amendment to the Constitution by adding
Article 366 (29A) to the Constitution of India. Thus
Accepting one of these alternatives, the Parliament
passed the 46th Amendment to the Constitution in 1983
by inserting clause (29A) to Article 366 , the definition ... whom such transfer, delivery or supply is made;
(b) This 46th Constitutional amendment was challenged in
Builders' Assn. of India v. Union of India
goods. Article366(29A)(d)
inserted by the Constitution (46th Amendment) Act, 1982 on 2-2-1983 also
reads as under
2015
in executing works contracts. Thereafter, Constitution of
India was amended (46th Amendment) by the Parliament in
1983 and clause 29A was inserted in Article ... sale or purchase of goods.
9. After the 46th Amendment States were empowered to
tax the transfer of goods used in „Composite Works Contract‟
deeming
beverages, we have to go first to the
Constitutional amendment, the 46th amendment of
Constitution of India wherein Article 366(29A) was
introduced. The said
Permission issued by PMC.
Copy of the said EC dated 17.10.2016 and Amendment EC dated
25.03.2020 are given at Annexure-II.
(b) The EC dated ... project proponent shall approach SEIAA for
amendment of environmental clearance.
..."
Copy of the aforesaid minutes of 46th meeting of State Expert
Appraisal Committee
