https://www.taxtmi.com/caselaws?id=156725 Sections 6C and 6D of the Bengal Finance (Sales Tax) Act were analysed as a constitutional levy on the transfer of property in goods involved in works contracts, and the fiscal classification under those provisions was upheld. The taxable value under section 6D was held to include goods supplied by the contractee against deduction or adjustment from the contractor's bills, but not free supplies, pure labour, profit, fuel or firewood; freight and delivery charges were included. Royalty-paid quarry materials used in works contracts were treated as taxable transfers of property in goods. Declared goods remained protected by the limits in section 15(a) of the Central Sales Tax Act. en-us Thu, 26 Apr 1990 00:00:00 +0530 Tue, 24 Sep 2013 13:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156725 Sections 6C and 6D of the Bengal Finance (Sales Tax) Act were analysed as a constitutional levy on the transfer of property in goods involved in works contracts, and the fiscal classification under those provisions was upheld. The taxable value under section 6D was held to include goods supplied by the contractee against deduction or adjustment from the contractor's bills, but not free supplies, pure labour, profit, fuel or firewood; freight and delivery charges were included. Royalty-paid quarry materials used in works contracts were treated as taxable transfers of property in goods. Declared goods remained protected by the limits in section 15(a) of the Central Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156725