https://www.taxtmi.com/caselaws?id=99798 The SC held that Article 278 of the Constitution overrides Article 372, allowing the Union and State Governments to enter agreements regarding taxation in Part B States that can deprive state tax laws of their efficacy. The Court ruled that during the period covered by such agreements, states cease to have power to impose taxes on works contracts. The Travancore-Cochin General Sales Tax Act's application to works contracts was invalidated due to the constitutional framework governing taxation powers between Union and states. Assessment orders were set aside and appeals were allowed with costs. en-us Tue, 13 Aug 1963 00:00:00 +0530 Thu, 10 Jul 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99798 The SC held that Article 278 of the Constitution overrides Article 372, allowing the Union and State Governments to enter agreements regarding taxation in Part B States that can deprive state tax laws of their efficacy. The Court ruled that during the period covered by such agreements, states cease to have power to impose taxes on works contracts. The Travancore-Cochin General Sales Tax Act's application to works contracts was invalidated due to the constitutional framework governing taxation powers between Union and states. Assessment orders were set aside and appeals were allowed with costs. Case-Laws VAT / Sales Tax Tue, 13 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99798