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Voltas Limited vs The State Of Jharkhand And Ors. on 22 June, 2006 cites

Builders Association Of India & Ors. ... vs Union Of India & Ors. Etc. Etc on 31 March, 1989

13. After 46th amendment of the Constitution under Article 366(29-A) it has been provided that the tax on sale or purchase of goods, inter alia, includes a tax on the transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract. The scope and effect of the said amendment was explained by the Supreme Court in the case of Builders Association of India v. Union of India reported in 73 STC page-370. It was held that after the Page 1332 46th Amendment, the works contract, which was an indivisible one, is by a legal fiction altered into a contract, which is divisible into one for sale of goods and the 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 of goods, involved in a works contract in the same way in which sales tax was leviable on the price of goods and materials, supplied in a building contract, which had been entered into in two distinct, separate and divisible parts.
Supreme Court of India Cites 40 - Cited by 303 - M Rangnath - Full Document

Jamshedpur Contractors' Workers' ... vs State Of Bihar And Ors on 22 August, 1990

14. Prior to the aforesaid judgment of the Supreme Court, in the case of Jamshedpur Contractors Association v. State of Bihar reported in 75 STC page-132, Ranchi Bench of Patna High Court declared Rule 13A, as it then stood, as ultra vires, since Rule 13A, as it then stood, provided for deduction of the labour charges at a fixed percentage of the works contract, irrespective of the fact whether the contractor had incurred high expenditure on account of labour charges.
Supreme Court of India Cites 5 - Cited by 8 - M Rangnath - Full Document
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