contract was indivisible. All that has happened in law after the 46th Amendment and the judgment of this Court in Builders case ... India - (1989) 2 SCC 645.
47.?We agree. After the 46th Amendment, the sale element of those contracts which are covered
rendered prior to the amendment made by means of Constitution (46th Amendment) Act by inserting clause (29A) into article 366 of the Constitution of India ... Constitution by inserting clause (29A) by means of the Constitution (46th Amendment) Act. In B. C. Kame 's case , the Supreme Court proceeded
sale and service cannot be exigible to tax. However, after the 46th amendment, the works contract is also deemed to be 'sale' under ... Article 366 (29-A) (b) of the Constitution of India. The 46th amendment was made precisely with a view to empower the State to bifurcate
decision in Gannon Dunkerley and Co Ltd was delivered prior to 46th Amendment to the Constitution of India, by which Legislatures of States were empowered ... period in dispute in the present case is subsequent to the 46th Amendment to the Constitution, we apply the ratio of the above said decision
works contract."
8. It is submitted that the 46th Constitutional Amendment would be applicable if the transaction is of sale of goods ... case [1995] 97 STC 161 it was observed that after the 46th Constitutional Amendment legal fiction is created by which the individual contract
account of the Constitutional history of works contracts. Parliament by the 46th amendment to the Constitution of India enabled State governments to levy sale
cannot be divided would not be valid in view of the 46th Amendment of the Constitution enlarging definition of sale to include deemed transfer ... raised is not sustainable. The learned SDRs contention about the 46th Amendment and the Apex Courts decision in Builders Association of India
eligibility of sales tax on the works contract after the 46 th amendment to the Constitution, which enlarges the definition of the word sale under ... that case the question that arose was for whether the 46th amendment to the Constitution of India was ultravires the Constitution of India and interpretation
Builders v. Union of
India2 had taken the view that after 46th amendment to the
Constitution, composite contracts can be bifurcated to compute
value
provided under Article 366(29A) of Constitution of India. The 46th amendment to the Constitution of India empowers the states to levy sales
