https://www.taxtmi.com/caselaws?id=100753 The Supreme Court upheld the High Court's decision that the levy of sales tax on "works contracts" was not enforceable after January 26, 1960, due to the expiration of the agreement under Article 278, which broke the continuity of the levy under Article 277. The appeals were dismissed, and the levy of sales tax on "works contracts" was deemed invalid for the period after January 26, 1960. The contention based on Article 14 was also rejected. en-us Mon, 29 Mar 1971 00:00:00 +0530 Wed, 18 Sep 2013 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100753 The Supreme Court upheld the High Court's decision that the levy of sales tax on "works contracts" was not enforceable after January 26, 1960, due to the expiration of the agreement under Article 278, which broke the continuity of the levy under Article 277. The appeals were dismissed, and the levy of sales tax on "works contracts" was deemed invalid for the period after January 26, 1960. The contention based on Article 14 was also rejected. Case-Laws VAT and Sales Tax Mon, 29 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100753