https://www.taxtmi.com/caselaws?id=104072 Section 6D of the Bengal Finance (Sales Tax) Act, 1941 treats works-contract dealers as a distinct tax class, and limiting declaration-form concessions to that class does not by itself constitute hostile discrimination under Article 14. Goods supplied by the contractee and incorporated into the works may form part of the taxable contractual transfer price where their value is adjusted against the contractor's bills or dues, reflecting transfer of property in the materials. Royalty paid to obtain materials from Government sources is also an element of the price of those goods and may be included in the contractual transfer price. The statutory levy therefore applies to these works-contract transfers. en-us Wed, 11 Sep 1996 00:00:00 +0530 Mon, 07 Jul 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104072 Section 6D of the Bengal Finance (Sales Tax) Act, 1941 treats works-contract dealers as a distinct tax class, and limiting declaration-form concessions to that class does not by itself constitute hostile discrimination under Article 14. Goods supplied by the contractee and incorporated into the works may form part of the taxable contractual transfer price where their value is adjusted against the contractor's bills or dues, reflecting transfer of property in the materials. Royalty paid to obtain materials from Government sources is also an element of the price of those goods and may be included in the contractual transfer price. The statutory levy therefore applies to these works-contract transfers. Case-Laws VAT and Sales Tax Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104072