present writ petition(s). The Parliament, by way of the Constitution (46th Amendment) Act, 1982, amended Article. 366 of the Constitution of India ... Supreme Court, challenging the validity of the Constitutional 46th Amendment and the Supreme Court, in the case of Builder's Association of India
presumed. Such a provision was introduced by the Constitution (46th Amendment) Act, 1982 whereby a new Clause (29A) was inserted in Article ... under entry 54 of the State List. This Constitution (46th Amendment) Act, 1982 was held as valid by the apex Court in Builders Association
question was a single and indivisible works contract. After the 46th Amendment the works contract which was an indivisible one is by a legal fiction ... other for supply of labour and services. After the 46th Amendment, it has become possible for the Stales to levy sales lax on the value
Revenue, West Bengal . He, however, frankly submitted that after the 46th Amendment of the Constitution of India adding Article 366(29A) in the Constitution ... these items was settled by amendment in law consequent to 46th Amendment to the Constitution of India. He urged that had the assessing authority
question was a single and indivisible works contract. After the 46th Amendment the works contract which was an indivisible one is by a legal fiction ... other for supply of labour and services. After the 46th Amendment, it has become possible for the State to levy sales tax on the value
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
remind oneself that until amendment of Constitution by 46th Amendment took place in 1982 inserting Clause 29A in Article 366 of the Constitution ... India and Ors. v. Union of India and Ors. :
The 46th Amendment does not more than making it possible for the States to levy sales
period prior to 2nd February, 1983 on which the 46th Amendment to the Constitution came into effect. The assessees in all these cases are restaurants
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
