https://www.taxtmi.com/caselaws?id=156080 Rule 26A(2) of the Bihar Sales Tax Rules, 1983 was construed narrowly to preserve consistency with article 366(29A)(b) of the Constitution and section 25A of the Bihar Finance Act, 1981. The rule cannot authorise deductions from the entire amount payable under a works contract because the levy applies only to the transfer of property in goods involved in execution of the contract. Deductions are therefore confined to the goods component of the contract and do not extend to labour charges or other service-related payments. en-us Mon, 26 Feb 1990 00:00:00 +0530 Fri, 13 Sep 2013 14:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156080 Rule 26A(2) of the Bihar Sales Tax Rules, 1983 was construed narrowly to preserve consistency with article 366(29A)(b) of the Constitution and section 25A of the Bihar Finance Act, 1981. The rule cannot authorise deductions from the entire amount payable under a works contract because the levy applies only to the transfer of property in goods involved in execution of the contract. Deductions are therefore confined to the goods component of the contract and do not extend to labour charges or other service-related payments. Case-Laws VAT and Sales Tax Mon, 26 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156080