https://www.taxtmi.com/caselaws?id=156546 The High Court allowed the writ application, quashing the orders denying form C issuance to the building contractor engaged in works contract. The judgment highlighted the legal fiction's impact, affirming the entitlement of works contractors to benefits under the Central Sales Tax Act and Bihar Finance Act. The decision aligned with previous rulings emphasizing the extension of privileges to contractors involved in works contract, citing legal precedents like Builders Association of India v. Union of India and Unitech Ltd. v. Commercial Tax Officer. en-us Mon, 16 Dec 1991 00:00:00 +0530 Sat, 21 Sep 2013 15:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156546 The High Court allowed the writ application, quashing the orders denying form C issuance to the building contractor engaged in works contract. The judgment highlighted the legal fiction's impact, affirming the entitlement of works contractors to benefits under the Central Sales Tax Act and Bihar Finance Act. The decision aligned with previous rulings emphasizing the extension of privileges to contractors involved in works contract, citing legal precedents like Builders Association of India v. Union of India and Unitech Ltd. v. Commercial Tax Officer. Case-Laws VAT and Sales Tax Mon, 16 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156546