https://www.taxtmi.com/caselaws?id=155251 The Forty-sixth Constitutional Amendment and the corresponding State amendment bringing works contracts within the sales tax net were upheld because Parliament could enlarge the constitutional concept of sale without violating the basic structure. Section 5(2)(AA)(i) of the Orissa Sales Tax Act was also sustained, but only on a limiting construction: it could apply only to goods and transactions legally exigible to tax, and not to inter-State sales, declared goods beyond permissible limits, or amounts already outside the State's taxing power. Assessment orders made without factual enquiry into these jurisdictional objections were set aside and remitted for fresh reassessment. en-us Thu, 12 May 1988 00:00:00 +0530 Mon, 02 Sep 2013 16:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155251 The Forty-sixth Constitutional Amendment and the corresponding State amendment bringing works contracts within the sales tax net were upheld because Parliament could enlarge the constitutional concept of sale without violating the basic structure. Section 5(2)(AA)(i) of the Orissa Sales Tax Act was also sustained, but only on a limiting construction: it could apply only to goods and transactions legally exigible to tax, and not to inter-State sales, declared goods beyond permissible limits, or amounts already outside the State's taxing power. Assessment orders made without factual enquiry into these jurisdictional objections were set aside and remitted for fresh reassessment. Case-Laws VAT and Sales Tax Thu, 12 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155251