overcome such legal obstacle the Constitution was amended by 46th Amendment to include a wider definition of "tax on the sale or purchase ... Article 366. Clause (29A) of Article 366 as inserted by the 46th Amendment of the Constitution is quoted below:
(29A) 'tax on the sale
Associated Hotel 's case pertained to the period prior to 46th amendment of the constitution and the Supreme Court on the basis of constitutional ... latter to the sales tax. This judgment has become irrelevant after 46th amendment of the constitution by which Article 336 (29A) of the constitution
value of services. In the above decision , the effect of the 46th amendment to the Constitution was also considered in regard to the definition ... amounted to "works contract". They took advantage of the 46th Amendment of the Constitution and the consequent amendment to the definition
down the correct law as it referred to pre 46th
Amendment judgments in arriving at its conclusions which
had lost their validity. The Court also ... specifically
commented that after 46th Amendment, State is
empowered to levy sales tax on the material used even in
those contracts where "the dominant
Kailash Electricals vs Cgst & Ce Kanpur on 4 April, 2025
CUSTOMS, EXCISE & SERVICE
S L Oberia Minerals Pvt Ltd vs Ce & Cgst Meerut-I on 29 August
some other form. This is the
position after the Constitution (46th Amendment) Act, 1982 whereby the
legislatures of the States were empowered to levy sales ... 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
down the correct law as it referred to pre 46th
Amendment judgments in arriving at its conclusions which
had lost their validity. The Court also ... specifically
commented that after 46th Amendment, State is
empowered to levy sales tax on the material used even in
those contracts where "the dominant
Bench in the case of Larsen and Toubro
(supra) wherein the 46th Amendment of 1982 has been
appreciated to have widened the concept of sale ... under
Article 366 (29A) (b) of Constitution as was introduced vide 46th
Amendment of 1982 Act.
16. We observe that the very basis of 46th
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
