https://www.taxtmi.com/caselaws?id=147237 The Act's definition of "contract" in section 2(b) governed the proviso to section 4(1) because the context was not repugnant, so the exemption for sales made in execution of pre-commencement contracts could not be read in the general sense of the Indian Contract Act. The Supreme Court authorities on works contracts did not displace the statutory definition; they only restricted taxation of indivisible works contracts on notional material value. The assessee therefore failed on the first issue. The sales were also held taxable under Explanation II to section 2(g), as they related to the pre-Constitution period and fell within the statutory explanation. The reference was answered against the assessee and in favour of the Revenue. en-us Fri, 23 Dec 1966 00:00:00 +0530 Wed, 24 Apr 2013 11:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147237 The Act's definition of "contract" in section 2(b) governed the proviso to section 4(1) because the context was not repugnant, so the exemption for sales made in execution of pre-commencement contracts could not be read in the general sense of the Indian Contract Act. The Supreme Court authorities on works contracts did not displace the statutory definition; they only restricted taxation of indivisible works contracts on notional material value. The assessee therefore failed on the first issue. The sales were also held taxable under Explanation II to section 2(g), as they related to the pre-Constitution period and fell within the statutory explanation. The reference was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 23 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147237