https://www.taxtmi.com/caselaws?id=156237 Section 6D of the Bengal Finance (Sales Tax) Act, 1941 is treated as a self-contained levy on deemed sales in works contracts, and its Explanation 2 prevails over contrary treatment under the 1941 Act and the West Bengal Sales Tax Act, 1954. Earlier tax paid on photographic paper, or concessional treatment under section 5(1)(cccc)(i), does not by itself exempt the goods from tax under section 6D. Rule 3(108) was held relevant only for turnover computation under sections 4 and 8(3), not for section 6D. Relief under section 6D(2)(a) failed because photographic paper was not declared goods, and section 6D(2)(c) did not apply to conditional exemptions. A departmental circular could not override the statute. en-us Fri, 16 Nov 1990 00:00:00 +0530 Mon, 16 Sep 2013 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156237 Section 6D of the Bengal Finance (Sales Tax) Act, 1941 is treated as a self-contained levy on deemed sales in works contracts, and its Explanation 2 prevails over contrary treatment under the 1941 Act and the West Bengal Sales Tax Act, 1954. Earlier tax paid on photographic paper, or concessional treatment under section 5(1)(cccc)(i), does not by itself exempt the goods from tax under section 6D. Rule 3(108) was held relevant only for turnover computation under sections 4 and 8(3), not for section 6D. Relief under section 6D(2)(a) failed because photographic paper was not declared goods, and section 6D(2)(c) did not apply to conditional exemptions. A departmental circular could not override the statute. Case-Laws VAT and Sales Tax Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156237