Assessees succinctly submit as under:
(1) After the 46th Amendment, Article 366(29A) has
been introduced to the Constitution of India providing ... enacts definition of sale has to be construed
co-terminus with Article 366(29A)(d).
(2) To constitute sale within the inclusive definition
under Section
Assessees succinctly submit as under:
(1) After the 46th Amendment, Article 366(29A) has
been introduced to the Constitution of India providing ... enacts definition of sale has to be construed
co-terminus with Article 366(29A)(d).
(2) To constitute sale within the inclusive definition
under Section
Assessees succinctly submit as under:
(1) After the 46th Amendment, Article 366(29A) has
been introduced to the Constitution of India providing ... enacts definition of sale has to be construed
co-terminus with Article 366(29A)(d).
(2) To constitute sale within the inclusive definition
under Section
Constitution 46th Amendment Act of 1982 inserted Clause 29-A in Article 366 providing definition of Sale in view of the series of decisions ... clause (c) or sub-clause(d) of Clause (29-A) of Article 366 , be subject to such restrictions and conditions in regard to the system
insertion of sub-clause (b) of
clause (29-A) in Article 366. It has now become
possible for the States to levy sales ... contract does not denude it of its character as
works contract. Article 366(29-A)(b) does
contemplate a situation where the goods
insertion of sub-clause (b) of
clause (29-A) in Article 366. It has now become
possible for the States to levy sales ... contract does not denude it of its character as
works contract. Article 366(29-A)(b) does
contemplate a situation where the goods
used in article 269(3) and article 286(2) of the Constitution. The object is to the Parliament to make law under articles ... goods by the following provisions : Article 269(2); article 286(3); article 286(3)(b) read with article 366
India in terms of article 286(1) of the Constitution including the transfer of goods referred to in article 366 ... restrictions mentioned in article 286(3) of the Constitution are also applicable to transfer of property referred to in article 366
transactions described in sub»~c1ause(a) to (f) of Article
366 (29--A) of the Constitution was calied in questioniiin
Builders Association of India ... eesaic1::decision, the Apex Court stated that Article 366
~»v-{§:29--A) is a part of the definition clause which states that
- 2; ..
any goods
Schedule of List-II of the Constitution r/w. Article 366(29A)(d) of the Constitution, the levy of service tax by the Parliament ... transferor of right to use the vehicles as contemplated under Article 366(29A)(d) of the Constitution but they can be termed as "service
