https://www.taxtmi.com/caselaws?id=127659 Levying sales tax on works contracts and assessing the value of materials through a fixed, deemed formula was held unconstitutional under Article 14. The court found that the scheme taxed the value of goods involved in execution of works contracts on a notional basis rather than on actual material value, even where proof was available, and that the classification of contracts and uniform percentage deductions ignored real differences in labour and material costs. The result was unequal treatment of similarly placed contractors. The assessment orders were quashed in favour of the petitioners. en-us Wed, 12 Sep 1956 00:00:00 +0530 Wed, 13 Mar 2013 18:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127659 Levying sales tax on works contracts and assessing the value of materials through a fixed, deemed formula was held unconstitutional under Article 14. The court found that the scheme taxed the value of goods involved in execution of works contracts on a notional basis rather than on actual material value, even where proof was available, and that the classification of contracts and uniform percentage deductions ignored real differences in labour and material costs. The result was unequal treatment of similarly placed contractors. The assessment orders were quashed in favour of the petitioners. Case-Laws VAT and Sales Tax Wed, 12 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127659