https://www.taxtmi.com/caselaws?id=127654 A pre-Constitution sales tax law continued under Article 372 remained valid against a constitutional competence challenge because the tax on works contracts had been lawfully leviable before the Constitution and was protected by Article 277; the levy on works-contract turnover was therefore upheld. The assessment was also not invalid because the rules contemplated deduction for labour and materials, and although the Board of Revenue had not fixed a further percentage, the assessee had already received the maximum permissible deduction of 30 per cent without demonstrated prejudice. The assessment under the works-contract turnover was thus sustained and no interference was called for under Article 226. en-us Mon, 11 Mar 1957 00:00:00 +0530 Wed, 13 Mar 2013 17:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127654 A pre-Constitution sales tax law continued under Article 372 remained valid against a constitutional competence challenge because the tax on works contracts had been lawfully leviable before the Constitution and was protected by Article 277; the levy on works-contract turnover was therefore upheld. The assessment was also not invalid because the rules contemplated deduction for labour and materials, and although the Board of Revenue had not fixed a further percentage, the assessee had already received the maximum permissible deduction of 30 per cent without demonstrated prejudice. The assessment under the works-contract turnover was thus sustained and no interference was called for under Article 226. Case-Laws VAT and Sales Tax Mon, 11 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127654