whom such tranfer, deliver or
supply is made.”
11. The 46th Amendment to the Constitution was challenged by way of a
batch of writ petitions
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
Section 65 of the Finance
Act, 1994 which is as per the amendment in the year 2007. Thus, the
definition speaks of a composite works ... under Sales
Tax law would be pertinent.
A. Prior to the 46th Amendment of the Constitution, levy of
sales tax on sale of goods involved
contract to levy tax and this provision was inserted by the 46th
Amendment to the Constitution to overcome the decision ... Larsen and Toubro Limited to explain the scope of the
46th Amendment to the Constitution.
7. We have elaborately heard the Learned Advocate
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
goods element of a construction contract.
(b) The 46th Constitutional Amendment was effected to overcome the
judgement of the Supreme Court in the case
different kinds of composite
transactions the drafters of the 46th Amendment
chose three specific situations, a works contract, a
hire purchase contract and a catering
mutant sales which were deemed to be sales pursuant to the 46th Amendment to
the Constitution of India. However, the acceptance of the submission ... mutant sales which are deemed to be
sales pursuant to the 46th Amendment to the Constitution of India. In other words,
it results in creating
different kinds of composite
transactions the drafters of the 46th Amendment
chose three specific situations, a works contract, a
hire purchase contract and a catering
different kinds of composite
transactions the drafters of the 46th Amendment
chose three specific situations, a works contract, a
hire purchase contract and a catering
