https://www.taxtmi.com/caselaws?id=98933 A single and indivisible works contract does not involve a sale of the materials used in execution, because the constitutional expression "sale of goods" carries the same meaning as under the Sale of Goods Act, 1930; the State could not therefore tax such materials by treating them as a separate sale under Entry 48. The notification withdrawing the exemption for goods sold to the Government was held to be a valid exercise of delegated power, since the exemption scheme was conditional and the executive was authorised to modify the schedule within the legislative policy. The levy on works contracts was restrained, while the exemption notification was upheld. en-us Thu, 03 Apr 1958 00:00:00 +0530 Wed, 25 Mar 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98933 A single and indivisible works contract does not involve a sale of the materials used in execution, because the constitutional expression "sale of goods" carries the same meaning as under the Sale of Goods Act, 1930; the State could not therefore tax such materials by treating them as a separate sale under Entry 48. The notification withdrawing the exemption for goods sold to the Government was held to be a valid exercise of delegated power, since the exemption scheme was conditional and the executive was authorised to modify the schedule within the legislative policy. The levy on works contracts was restrained, while the exemption notification was upheld. Case-Laws VAT and Sales Tax Thu, 03 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98933