https://www.taxtmi.com/caselaws?id=155190 A State may validly levy sales tax on transfer of property in goods involved in works contracts after the constitutional amendment, and Article 286(3)(b) does not make prior parliamentary specification a condition precedent to the levy's validity. The State's competence under Entry 54 of List II remains effective unless and until Parliament imposes inconsistent conditions. The statutory liability also arises even if later-amended rules on turnover computation, registration and returns are not yet in force, where the Act itself supplies the charging framework and an ascertainable measure of turnover. The levy on works contract turnover was therefore upheld. en-us Tue, 11 Aug 1987 00:00:00 +0530 Mon, 02 Sep 2013 11:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155190 A State may validly levy sales tax on transfer of property in goods involved in works contracts after the constitutional amendment, and Article 286(3)(b) does not make prior parliamentary specification a condition precedent to the levy's validity. The State's competence under Entry 54 of List II remains effective unless and until Parliament imposes inconsistent conditions. The statutory liability also arises even if later-amended rules on turnover computation, registration and returns are not yet in force, where the Act itself supplies the charging framework and an ascertainable measure of turnover. The levy on works contract turnover was therefore upheld. Case-Laws VAT and Sales Tax Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155190