https://www.taxtmi.com/caselaws?id=144169 The court held that the assessments of sales tax on works contracts were without jurisdiction due to lack of legislative competence, following a Supreme Court decision. The petitioner, an engineering contractor, was entitled to a refund of taxes paid during the period covered by the decision. The court directed the respondents to refund specific amounts for the years in question and clarified the entitlement to refunds based on the Supreme Court decision. The petition for refund was deemed timely as it was filed within three years of the relevant Supreme Court decision, making the petitioner eligible for the refunds sought. en-us Thu, 20 Apr 1967 00:00:00 +0530 Sat, 20 Apr 2013 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144169 The court held that the assessments of sales tax on works contracts were without jurisdiction due to lack of legislative competence, following a Supreme Court decision. The petitioner, an engineering contractor, was entitled to a refund of taxes paid during the period covered by the decision. The court directed the respondents to refund specific amounts for the years in question and clarified the entitlement to refunds based on the Supreme Court decision. The petition for refund was deemed timely as it was filed within three years of the relevant Supreme Court decision, making the petitioner eligible for the refunds sought. Case-Laws VAT and Sales Tax Thu, 20 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144169