https://www.taxtmi.com/caselaws?id=102919 The court upheld the constitutional validity of the Constitution (Forty-sixth Amendment) Act, 1982, confirming due ratification by the required number of States. Regarding the applicability of Article 286 and the Central Sales Tax Act, 1956 to works contracts, the court held that the 46th Amendment did not grant States power to tax beyond existing restrictions. It emphasized that restrictions in Article 286 apply to transactions deemed as sales under Article 366(29-A). States cannot levy taxes independently but must adhere to entry 54. The court directed petitioners to seek relief under sales tax laws and referred related matters to the appropriate Bench for further consideration. en-us Fri, 31 Mar 1989 00:00:00 +0530 Mon, 19 May 2014 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102919 The court upheld the constitutional validity of the Constitution (Forty-sixth Amendment) Act, 1982, confirming due ratification by the required number of States. Regarding the applicability of Article 286 and the Central Sales Tax Act, 1956 to works contracts, the court held that the 46th Amendment did not grant States power to tax beyond existing restrictions. It emphasized that restrictions in Article 286 apply to transactions deemed as sales under Article 366(29-A). States cannot levy taxes independently but must adhere to entry 54. The court directed petitioners to seek relief under sales tax laws and referred related matters to the appropriate Bench for further consideration. Case-Laws VAT and Sales Tax Fri, 31 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102919