https://www.taxtmi.com/caselaws?id=128771 The proviso to section 4(1) of the East Punjab General Sales Tax Act, 1948, uses the word "contract" in its ordinary legal sense under the Indian Contract Act, not in the restricted sense formerly contained in section 2(c). That special definition covered works relating to construction, fitting out, improvement, repair or installation, but it could not be sustained after the Supreme Court rulings in Gannon Dunkerley and Peare Lal Hari Singh and the later deletion of section 2(c) by amendment. The operative effect is that the exemption proviso is read by reference to the general law of contract. en-us Wed, 01 Aug 1962 00:00:00 +0530 Thu, 11 Apr 2013 11:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128771 The proviso to section 4(1) of the East Punjab General Sales Tax Act, 1948, uses the word "contract" in its ordinary legal sense under the Indian Contract Act, not in the restricted sense formerly contained in section 2(c). That special definition covered works relating to construction, fitting out, improvement, repair or installation, but it could not be sustained after the Supreme Court rulings in Gannon Dunkerley and Peare Lal Hari Singh and the later deletion of section 2(c) by amendment. The operative effect is that the exemption proviso is read by reference to the general law of contract. Case-Laws VAT and Sales Tax Wed, 01 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128771