https://www.taxtmi.com/caselaws?id=154833 The Court held that the State Legislature was competent to levy sales tax on works contract, hire-purchase, and lease transactions under Act 18 of 1985, despite the absence of a specific law enacted by Parliament. The amendments to the Sales Tax Act were deemed sufficient to prescribe the taxable event and rate of tax, making the legislation enforceable. Transactions predating Act 18 of 1985 were exempt from tax, leading to the allowance of certain writ petitions while dismissing others. No costs were awarded, and the advocate's fee was set at Rs. 150 for each writ petition. en-us Mon, 03 Nov 1986 00:00:00 +0530 Tue, 27 Aug 2013 16:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154833 The Court held that the State Legislature was competent to levy sales tax on works contract, hire-purchase, and lease transactions under Act 18 of 1985, despite the absence of a specific law enacted by Parliament. The amendments to the Sales Tax Act were deemed sufficient to prescribe the taxable event and rate of tax, making the legislation enforceable. Transactions predating Act 18 of 1985 were exempt from tax, leading to the allowance of certain writ petitions while dismissing others. No costs were awarded, and the advocate's fee was set at Rs. 150 for each writ petition. Case-Laws VAT and Sales Tax Mon, 03 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154833