States contended that the transaction was a deemed sale and Article 366(29A)(d) of the Constitution read with the charging sections in their various ... above said decision, has delved deep into the legal history of Article 366(29A). The classical concept of sale was held to apply
purchase of goods" by inserting new Clause (29A) to Article 366. Clause (29A) of Article 366 as inserted by the 46th Amendment ... almost all the transactions included in Clause (29A) of Article 366 in the definition of "sale" in respective Sales Tax Acts. In West
Agreement3 and
would, therefore, not be treated as deemed sale under article
366(29A) of the Constitution. Thus, the supply of packed Antivirus
Software ... QHTPL and the same cannot be treated as
deemed sale under Article 366(29A)(d) of the Constitution. In
consideration of payment of the License
goods or in some other form.
(ii) For the purposes of Article 366(29A)(b) , in a building
contract or any contract to do construction ... character as works contract. The term
"works contract" in Article 366(29A)(b) takes within its fold
all genre of works contract
been transferred,
the transaction is of deemed sale in terms of Article 366 (29A) of the Constitution of
India and the Assessee are admittedly paying ... works contract is subject to the restrictions in Article 286. Article 366(29A) was
elucidated by the Constitution Bench as below :
It refers
been transferred, the transaction is of deemed sale in
terms of Article 366 (29A) of the Constitution of India and the Assessee
are admittedly paying ... works
contract is subject to the restrictions in Article 286. Article 366(29A)
was elucidated by the Constitution Bench as below :
It refers
terms of sub-clause (d) of clause (29A) of Article 366
of the Constitution of India, the transfer of the (right to
use any goods ... been held that-
"Transaction is not within the ambit of Article 366(29-A)(d)
of Constitution of India - Mobile operators
terms of sub-clause (d) of clause (29A) of Article 366 of
the Constitution of India, the transfer of the right to use any
goods ... been held that
"Transaction is not within the ambit of Article 366(29-A)(d) of
Constitution of India - Mobile operators
terms of sub-clause (d) of clause (29A) of Article 366 of
the Constitution of India, the transfer of the (right to use
any goods ... been held that
"Transaction is not within the ambit of Article 366(29-A)(d) of
Constitution of India - Mobile operators
activities are considered
as 'Deemed Sale' in terms of Article 366(29A) of the Constitution of
India and subjected to local Sales ... deemed sale' in terms of
provisions of Article 366 (29 A) of Constitution of India and
Karnataka Value Added Tax Act . Since
